Tex. Tax Code § 322.106 · Subchapter B. ASSESSMENT AND COMPUTATION OF TAXES
TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The sales tax of a taxing entity does not apply to the sale of a taxable item unless the sales tax imposed under Subchapter C, Chapter 151, also applies to the sale.
(b) The excise tax of a taxing entity on the use, storage, or consumption of a taxable item does not apply to the use, storage, or consumption of an item unless the tax imposed by Subchapter D, Chapter 151, also applies to the use, storage, or consumption of the item.
(c) Subsection (b) does not apply to the application of the tax in a situation described by Section 322.105(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. 30, 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.322.htm
- Text hash
- sha256 44659fcd03acd17439bd4123d8c3c35aa4107d7c083435d0d3c68ef6f81bee57
- 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
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