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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 323. County Sales and Use Tax Act
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Subchapter C. Computation of Taxes
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Sec. 323.201. Computation of Sales Taxes.
Sec. 323.202. Method of Reporting: Retailers Having Sales Below Taxable Amount.
Sec. 323.203. Consummation of Sale.
Sec. 323.204. Computation of Use Tax.
Sec. 323.205. Use Tax: County in Which Use Occurs.
Sec. 323.206. County Tax Inapplicable When No State Tax; Exceptions.
Sec. 323.207. State Exemptions Applicable.
Sec. 323.208. Telecommunications Exemption.
Sec. 323.209. Transition Exemption.