Tex. Spec. Dist. Local Laws Code § 1085.303 · Subchapter G. SALES AND USE TAX
SALES TAX.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If the district adopts the tax under Section 1085.302, a tax is imposed on the receipts from the sale at retail of taxable items in the district.
(b) The rate of the tax imposed under Subsection (a) is one-half of one percent.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1085.htm
- Text hash
- sha256 3d84d9403ea4bed3248c9d5f1064b65ad27e48b1a95359ec50b26e49b544886f
- 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
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Special District Local Laws 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.