REFERENCES TO SALES OR USE TAX.

Tex. TAX Code § 321.004.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
A reference to a sales tax or a use tax imposed or authorized by this chapter is a reference to both the taxes imposed under Sections 321.101 (a) and (b) unless otherwise provided. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. SUBCHAPTER B. IMPOSITION OF SALES AND USE TAXES BY MUNICIPALITIES
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

Starting a business in Texas? Texas LLC guide: costs and requirements