{"data":{"id":"us-tx/tex.-tax-code-321.001","jurisdiction":"us-tx","citation":"Tex. Tax Code § 321.001","heading":"SHORT TITLE.","body":"This chapter may be cited as the Municipal Sales and Use Tax Act.\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm#321.001","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"59043f08c59e8d9869e5d1ee3b20e3955ca8a214c5e5d0a53abe7d6ba59c9583","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-320.001","next":"us-tx/tex.-tax-code-321.002"},"notice":"GroundRules: Original legal text. Not legal advice."}