Tex. Tax Code Section 322.108
Certain Provisions of Municipal Sales and Use Tax Applicable

(a)

Except as provided by Subsection (b), the following apply to the taxes imposed by this chapter in the same manner as applicable to a municipality under Chapter 321 (Municipal Sales and Use Tax Act):

(1)

Section 321.002 (Definitions)(a)(3);

(2)

Section 321.003 (Other Portions of Tax Applicable);

(3)

Section 321.203 (Consummation of Sale);

(4)

Section 321.205 (Use Tax: Municipality in Which Use Occurs)(d);

(5)

Section 321.208 (State Exemptions Applicable);

(6)

Section 321.209 (Transition Exemption: General Purpose Sales and Use Tax);

(7)

Section 321.303 (Sales Tax Permits and Exemption and Resale Certificates);

(8)

Section 321.304 (Discounts for Prepayment and Tax Collection);

(9)

Section 321.305 (Penalties); and

(10)

Section 321.510 (Reallocation of Municipal or Local Governmental Entity Tax Revenue).

(b)

The provisions of this chapter applicable to a taxing entity created under Chapter 453 (Municipal Transit Departments), Transportation Code, prevail over any inconsistent provision in a statute listed in Subsection (a).
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.20(a), eff. Aug. 28, 1989; Acts 1997, 75th Leg., ch. 165, Sec. 30.268, eff. Sept. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 942 (H.B. 590), Sec. 3, eff. September 1, 2011.

Source: Section 322.108 — Certain Provisions of Municipal Sales and Use Tax Applicable, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­322.­htm#322.­108 (accessed May 25, 2024).

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Accessed:
May 25, 2024

§ 322.108’s source at texas​.gov