{"data":{"id":"us-tx/tex.-tax-code-323.001","jurisdiction":"us-tx","citation":"Tex. Tax Code § 323.001","heading":"SHORT TITLE.","body":"This chapter may be cited as the County 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 323. COUNTY SALES AND USE TAX ACT","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.323.htm#323.001","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"75ec0a2d63e26f59db8585d376fe6af123f79ccf2aad6205dd6cf3a0312168cc","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-322.306","next":"us-tx/tex.-tax-code-323.002"},"notice":"GroundRules: Original legal text. Not legal advice."}