Tex. Tax Code Section 322.101
Sales Tax

There is imposed in a taxing entity a sales tax at the rate authorized and set as provided by the law authorizing the creation of the taxing entity and applied to the receipts from the sale within the entity area of all taxable items that are subject to the sales tax under Chapter 151 (Limited Sales, Excise, and Use Tax).
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: Section 322.101 — Sales Tax, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­322.­htm#322.­101 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 322.101’s source at texas​.gov