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2024 Texas Statutes
Tax Code
Title 3 - Local Taxation
Subtitle C - Local Sales and Use Taxes
Chapter 323 - County Sales and Use Tax Act
Subchapter B. Imposition of Sales and Use Taxes by Counties
Section 323.103. Sales Tax
Universal Citation:
TX Tax Code § 323.103 (2024)
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Sec. 323.103. SALES TAX. In a county that has adopted the tax authorized by this chapter, there is imposed a tax on the receipts from the sale at retail of taxable items within the county at the rate of one-half of one percent, or in a county that includes no territory within the limits of a municipality, one percent.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
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