Tex. Tax Code § 321.1045 · Subchapter B. IMPOSITION OF SALES AND USE TAXES BY MUNICIPALITIES
IMPOSITION OF SALES AND USE TAX IN CERTAIN FEDERAL MILITARY INSTALLATIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies only to a municipality with a population of more than 500,000 that borders the United Mexican States.
(b) For purposes of the sales and use tax imposed under this chapter, a reference in this chapter or other law to the municipality as the territory in which the tax or an incident of the tax applies includes the area within the boundaries of a federal military installation that is located in the municipality's extraterritorial jurisdiction.
(c) This section does not affect:
(1) the boundaries of an emergency services district that contains territory within the boundaries of a federal military installation on the effective date of this section;
(2) the authority of that emergency services district to continue to impose a sales and use tax in the entire territory of the district; or
(3) the duty of that emergency services district to provide services in the entire territory of the district.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 146 (H.B. 205), Sec. 1, eff. July 1, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm
- Text hash
- sha256 dec6286851e568738924f2bed73cf05154a22ef01deae1c2f3c75488d6b87e7c
- 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.