Texas Tax Code

§ 323.103 — SALES TAX

TX § 323.103Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 323. COUNTY SALES AND USE TAX ACT · Art. B. IMPOSITION OF SALES AND USE TAXES BY COUNTIES

Statute text

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In a county that has adopted the tax authorized by this chapter, there is imposed a tax on the receipts from the sale at retail of taxable items within the county at the rate of one-half of one percent, or in a county that includes no territory within the limits of a municipality, one percent.

Legislative history

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.