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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 C. Computation of Taxes
- Section 321.201. Computation of Sales Taxes
- Section 321.202. Method of Reporting: Retailers Having Sales Below Taxable Amount
- Section 321.203. Consummation of Sale
- Section 321.204. Computation of Use Tax
- Section 321.205. Use Tax: Municipality in Which Use Occurs
- Section 321.206. Incidence of Additional Municipal Sales and Use Tax
- Section 321.207. Local Tax Inapplicable When No State Tax; Exceptions
- Section 321.208. State Exemptions Applicable
- Section 321.209. Transition Exemption: General Purpose Sales and Use Tax
- Section 321.2091. Transition Exemption: Additional Municipal Sales and Use Tax
- Section 321.210. Telecommunications Exemption
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