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Texas Statutes
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Tax Code
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Title 3. Local Taxation
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Subtitle C. Local Sales and Use Taxes
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Chapter 321. Municipal Sales and Use Tax Act
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Subchapter C. Computation of Taxes
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Sec. 321.201. Computation of Sales Taxes.
Sec. 321.202. Method of Reporting: Retailers Having Sales Below Taxable Amount.
Sec. 321.203. Consummation of Sale.
Sec. 321.204. Computation of Use Tax.
Sec. 321.205. Use Tax: Municipality in Which Use Occurs.
Sec. 321.206. Incidence of Additional Municipal Sales and Use Tax.
Sec. 321.207. Local Tax Inapplicable When No State Tax; Exceptions.
Sec. 321.208. State Exemptions Applicable.
Sec. 321.209. Transition Exemption: General Purpose Sales and Use Tax.
Sec. 321.2091. Transition Exemption: Additional Municipal Sales and Use Tax.
Sec. 321.210. Telecommunications Exemption.
