{"data":{"id":"us-tx/tex.-tax-code-321.202","jurisdiction":"us-tx","citation":"Tex. Tax Code § 321.202","heading":"METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE AMOUNT.","body":"The exclusion provided by Section 151.411 applies to a retailer under this chapter 50 percent of whose receipts from the sales of taxable items comes from individual transactions in which the sales price is an amount on which no tax is produced from the combined state and local taxes.\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 C. COMPUTATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm#321.202","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"30499fbf51ad3f3a3a7a10b22907e908b489c4d7b186d690536d58e9893bb5c9","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-321.201","next":"us-tx/tex.-tax-code-321.203"},"notice":"GroundRules: Original legal text. Not legal advice."}