Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 322.101: SALES TAX.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE C. LOCAL SALES AND USE TAXES
CHAPTER 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES
SUBCHAPTER B. ASSESSMENT AND COMPUTATION OF TAXES

There is imposed in a taxing entity a sales tax at the rate authorized and set as provided by the law authorizing the creation of the taxing entity and applied to the receipts from the sale within the entity area of all taxable items that are subject to the sales tax under Chapter 151.

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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