{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3853.205","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3853.205","heading":"SALES AND USE TAX RATE.","body":"(a) On adoption of the tax authorized by this subchapter, there is imposed a tax at the rate authorized by the district on the receipts from the sale at retail of taxable items within the district, and an excise tax on the use, storage, or other consumption within the district of taxable items purchased, leased, or rented from a retailer within the district during the period that the tax is in effect.\n(b) The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sales price of the taxable item.\nAdded by Acts 2005, 79th Leg., Ch. 458 (S.B. 1866), Sec. 1, eff. June 17, 2005.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3853. DICKINSON MANAGEMENT DISTRICT NO. 1","SUBCHAPTER E. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3853.htm#3853.205","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"94a2516661c560c11befae10cc7d49c9a88b295af66816ce3362d514935a02da","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3853.204","next":"us-tx/tex.-special-district-local-laws-code-3853.251"},"notice":"GroundRules: Original legal text. Not legal advice."}