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56 chapters · 2,122 sections in this title.
Tex. Tax Code § 325.001 County Sales and Use Tax Act Applicable
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Sec. 325.001. 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 1995, 74…
Tex. Tax Code § 325.021 Tax Authorized
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Sec. 325.021. TAX AUTHORIZED. (a) A county having a population of 60,000 or less that borders the Rio Grande containing a municipality with a population of more than 22,000 may adopt or abolish the sales and use tax authorized by this chapter at an election held in the county. (b…
Tex. Tax Code § 325.022 Tax Rate
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Sec. 325.022. TAX RATE. The rate of the tax authorized by this chapter is one-half percent. Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.
Tex. Tax Code § 325.023 Sales and Use Tax Effective Date
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Sec. 325.023. SALES AND USE TAX EFFECTIVE DATE. (a) The adoption 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 comptroller receives a …