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2025 Texas Statutes
Tax Code
Title 3 - Local Taxation
Subtitle C - Local Sales and Use Taxes
Chapter 323 - County Sales and Use Tax Act
Subchapter C. Computation of Taxes
- Section 323.201. Computation of Sales Taxes
- Section 323.202. Method of Reporting: Retailers Having Sales Below Taxable Amount
- Section 323.203. Consummation of Sale
- Section 323.204. Computation of Use Tax
- Section 323.205. Use Tax: County in Which Use Occurs
- Section 323.206. County Tax Inapplicable When No State Tax; Exceptions
- Section 323.207. State Exemptions Applicable
- Section 323.208. Telecommunications Exemption
- Section 323.209. Transition Exemption
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