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56 chapters · 2,122 sections in this title.
Tex. Tax Code § 324.001 County Sales and Use Tax Act Applicable
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Sec. 324.001. COUNTY SALES AND USE TAX ACT APPLICABLE. Except to the extent that a provision of this chapter applies, Chapter 323 applies to the tax authorized by this chapter in the same manner as that chapter applies to the tax authorized by that chapter. Added by Acts 1989, 71…
Tex. Tax Code § 324.021 Tax Authorized
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Sec. 324.021. TAX AUTHORIZED. (a) A county having a population of 50,000 or less may adopt, increase, decrease, or abolish the sales and use tax authorized by this chapter at an election held in the county. (b) A county may not adopt or increase a tax under this chapter if as a r…
Tex. Tax Code § 324.022 Tax Rate
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Sec. 324.022. TAX RATE. (a) The tax authorized by this chapter may be imposed at the rate of one-half, five-eighths, three-fourths, seven-eighths, or one percent. (b) The rate may be reduced in one or more increments of one-eighth of one percent to a minimum of one-half of one pe…
Tex. Tax Code § 324.023 Sales and Use Tax Effective Date
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Sec. 324.023. SALES AND USE TAX EFFECTIVE DATE. (a) The adoption, increase, decrease, or abolition of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete calendar quarter occurring after the date on which the co…