Tex. Loc. Gov't Code § 334.082 · Subchapter D. SALES AND USE TAX
TAX CODE APPLICABLE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Chapter 321, Tax Code, governs the imposition, computation, administration, collection, and remittance of a municipal tax authorized under this subchapter except as inconsistent with this chapter.
(b) Chapter 323, Tax Code, governs the imposition, computation, administration, collection, and remittance of a county tax authorized under this subchapter except as inconsistent with this chapter.
(c) Sections 321.101(b), 321.506, and 323.101(b), Tax Code, do not apply to the tax authorized by this subchapter.
(d) The tax imposed by this subchapter is in addition to a tax imposed under other law, including Chapters 321 and 323, Tax Code, and is included in computing a combined sales and use tax rate for purposes of the limitation on the maximum combined sales and use tax rate of political subdivisions.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 1, eff. September 1, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.334.htm
- Text hash
- sha256 b3a1e69bd773ea6f726b5d00fbe43461ba8c4bec7654747e882802d00c34db2d
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code ch. 321MUNICIPAL SALES AND USE TAX ACTPrinted as Chapter 321, Tax Code
- Tex. Tax Code § 321.101TAX AUTHORIZED.Printed as Sections 321.101(b), 321.506, and 323.101(b), Tax Code
- Tex. Tax Code § 321.506USE OF TAX REVENUE BY MUNICIPALITY.Printed as Sections 321.101(b), 321.506, and 323.101(b), Tax Code
- Tex. Tax Code ch. 323COUNTY SALES AND USE TAX ACTPrinted as Chapter 323, Tax Code
- Tex. Tax Code § 323.101TAX AUTHORIZED.Printed as Sections 321.101(b), 321.506, and 323.101(b), Tax Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.