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

Tex. Tax Code § 322.306: RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES.

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 D. REVENUE DEPOSIT, DISTRIBUTION, AND USE

A taxing entity that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the portion of the tax that the taxing entity collects and that constitutes the entity's own tax. The taxing entity shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.

Added by Acts 2001, 77th Leg., ch. 1263, Sec. 76, eff. Oct. 1, 2001.

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

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