{"data":{"id":"us-tx/tex.-tax-code-321.004","jurisdiction":"us-tx","citation":"Tex. Tax Code § 321.004","heading":"REFERENCES TO SALES OR USE TAX.","body":"A reference to a sales tax or a use tax imposed or authorized by this chapter is a reference to both the taxes imposed under Sections 321.101(a) and (b) unless otherwise provided.\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#321.004","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"5a073b56b4f5f198993f50f81f68772581ee98ba1c2ee2845a5ddf5bcc34f35d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-321.003","next":"us-tx/tex.-tax-code-321.101"},"notice":"GroundRules: Original legal text. Not legal advice."}