{"data":{"id":"us-tx/tex.-tax-code-322.106","jurisdiction":"us-tx","citation":"Tex. Tax Code § 322.106","heading":"TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS.","body":"(a) The sales tax of a taxing entity does not apply to the sale of a taxable item unless the sales tax imposed under Subchapter C, Chapter 151, also applies to the sale.\n(b) The excise tax of a taxing entity on the use, storage, or consumption of a taxable item does not apply to the use, storage, or consumption of an item unless the tax imposed by Subchapter D, Chapter 151, also applies to the use, storage, or consumption of the item.\n(c) Subsection (b) does not apply to the application of the tax in a situation described by Section 322.105(b).\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 30, eff. Sept. 1, 1991.","path":["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 B. ASSESSMENT AND COMPUTATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.322.htm#322.106","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"79c01d69620e0a26a7cdbb53baefdc0a039c7712a785a4d7aad36c1e1f269f19","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-322.105","next":"us-tx/tex.-tax-code-322.108"},"notice":"GroundRules: Original legal text. Not legal advice."}