Tex. Tax Code Section 322.104
Computation of Use Tax

(a)

In each taxing entity the tax imposed by Subchapter D, Chapter 151 (Limited Sales, Excise, and Use Tax), the tax imposed under Section 321.104 (Use Tax)(a), if applicable, and the tax imposed under Section 322.102 (Use Tax) are added together to form a single combined tax rate, except in a situation described by Section 322.105 (Use Tax: Where Use Occurs)(b).

(b)

The formula prescribed by Section 322.103 (Computation of Sales Taxes)(b) applies to the computation of the amount of the tax under this section.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: Section 322.104 — Computation of Use Tax, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­322.­htm#322.­104 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 322.104’s source at texas​.gov