Tex. Tax Code § 321.204 · Subchapter C. COMPUTATION OF TAXES
COMPUTATION OF USE TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In each municipality that has adopted the taxes authorized by this chapter, the taxes imposed by Section 321.104(a) and the tax imposed by Subchapter D, Chapter 151, are added together to form a single combined tax rate, except:
(1) in a municipality that imposes the tax on gas and electricity for residential use only the rate of the municipal tax is used to determine the amount of tax on the use, storage, or other consumption of gas and electricity for residential use; and
(2) only the rate of the municipal tax is used in a situation described by Section 321.205(b).
(b) The formula prescribed by Section 321.201(b) applies to the computation of the amount of use taxes under this chapter.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
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 1f099b6ffad856eed689f05295e5241849473e3668d482f2990437e5783dc1d1
- 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. 151, subch. DIMPOSITION AND COLLECTION OF USE TAXPrinted as Subchapter D, Chapter 151
- Tex. Tax Code § 321.104USE TAX.Printed as Section 321.104(a)
- Tex. Tax Code § 321.201COMPUTATION OF SALES TAXES.Printed as Section 321.201(b)
- Tex. Tax Code § 321.205USE TAX: MUNICIPALITY IN WHICH USE OCCURS.Printed as Section 321.205(b)
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 321.204. Each shows the citation as that text prints it.
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.