Tex. Tax Code § 322.104 · Subchapter B. ASSESSMENT AND COMPUTATION OF TAXES
COMPUTATION OF USE TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In each taxing entity the tax imposed by Subchapter D, Chapter 151, the tax imposed under Section 321.104(a), if applicable, and the tax imposed under Section 322.102 are added together to form a single combined tax rate, except in a situation described by Section 322.105(b).
(b) The formula prescribed by Section 322.103(b) applies to the computation of the amount of the tax under this section.
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.322.htm
- Text hash
- sha256 c915b2e8ab9eb51feef55003837eb286e73d3b589e84a37714233b99cd6d6f16
- 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 § 322.102USE TAX.Printed as Section 322.102
- Tex. Tax Code § 322.103COMPUTATION OF SALES TAXES.Printed as Section 322.103(b)
- Tex. Tax Code § 322.105USE TAX: WHERE USE OCCURS.Printed as Section 322.105(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.