Tex. Spec. Dist. Local Laws Code § 4013.0605 · Subchapter F. SALES AND USE TAX
SALES AND USE TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) On adoption of the tax authorized by this subchapter, there is imposed a tax of two percent, or the maximum rate at which the combined tax rate of all local sales and use taxes in any location in the district does not exceed two percent, on the receipts from the sale at retail of taxable items in the district, and an excise tax on the use, storage, or other consumption in the district of taxable items purchased, leased, or rented from a retailer in the district during the period that the tax is in effect.
(b) The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sales price of the taxable item.
Notes and commentary — not statutory text
History
Added by Acts 2025, 89th Leg., R.S., Ch. 897 (H.B. 5677), Sec. 1, eff. September 1, 2025.
Added by Acts 2025, 89th Leg., R.S., Ch. 1064 (S.B. 3047), Sec. 1, eff. September 1, 2025.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.4013.htm
- Text hash
- sha256 4f44c40e3fa964c05af5257ef0af11dbe91f7f145be2e72232916b333d01f45b
- 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
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.