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2025 Texas Statutes
Tax Code
Title 3 - Local Taxation
Subtitle C - Local Sales and Use Taxes
Chapter 321 - Municipal Sales and Use Tax Act
Subchapter B. Imposition of Sales and Use Taxes by Municipalities
- Section 321.101. Tax Authorized
- Section 321.102. Effective Dates: New Tax, Tax Repeal, Boundary Change
- Section 321.1025. Annexation to Certain Regional Transportation Authorities
- Section 321.103. Sales Tax
- Section 321.104. Use Tax
- Section 321.1045. Imposition of Sales and Use Tax in Certain Federal Military Installations
- Section 321.105. Residential Use of Gas and Electricity
- Section 321.1055. Imposition of Fire Control or Crime Control District Tax on the Residential Use of Gas and Electricity
- Section 321.106. Fire Control District Tax
- Section 321.107. Administration of Local Sales and Use Taxes Imposed by Other Governmental Entities
- Section 321.108. Municipal Crime Control and Prevention District Tax
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