Tex. Tax Code § 321.207 · Subchapter C. COMPUTATION OF TAXES
LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The sales tax authorized by this chapter does not apply to the sale of a taxable item unless the sales tax imposed by Subchapter C, Chapter 151, also applies to the sale.
(b) The excise tax authorized by this chapter on the use, storage, or consumption of a taxable item does not apply to the use, storage, or consumption of a taxable item unless the tax imposed by Subchapter D, Chapter 151, also applies to the use, storage, or consumption.
(c) Subsections (a) and (b) do not apply to the taxes authorized by this chapter on the sale, production, distribution, lease, or rental of, and the use, storage, or consumption of gas and electricity for residential use.
(d) Subsection (b) does not apply to the application of the tax in a situation described by Section 321.205(b).
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 28, eff. Sept. 1, 1991.
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 2298e567ab8ae42cc94b2da4e7bc4cce663c1f35ac572b81ed27aabe70f4e568
- 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. CIMPOSITION AND COLLECTION OF SALES TAXPrinted as Subchapter C, Chapter 151
- Tex. Tax Code ch. 151, subch. DIMPOSITION AND COLLECTION OF USE TAXPrinted as Subchapter D, Chapter 151
- Tex. Tax Code § 321.205USE TAX: MUNICIPALITY IN WHICH USE OCCURS.Printed as Section 321.205(b)
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.