{"data":{"id":"us-tx/tex.-tax-code-323.103","jurisdiction":"us-tx","citation":"Tex. Tax Code § 323.103","heading":"SALES TAX.","body":"In a county that has adopted the tax authorized by this chapter, there is imposed a tax on the receipts from the sale at retail of taxable items within the county at the rate of one-half of one percent, or in a county that includes no territory within the limits of a municipality, one percent.\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 B. IMPOSITION OF SALES AND USE TAXES BY COUNTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.323.htm#323.103","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"37065c79ab801a533b74ceaf6cc057ef426f34f8e09d9639ee344ce59367a6e8","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-323.102","next":"us-tx/tex.-tax-code-323.104"},"notice":"GroundRules: Original legal text. Not legal advice."}