Texas Tax Code

§ 323.312 — RETENTION OF CERTAIN COUNTY SALES TAXES

TX § 323.312Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 323. COUNTY SALES AND USE TAX ACT · Art. D. ADMINISTRATION OF TAXES

Statute text

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A county that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the portion of the tax that the county collects and that constitutes the county's own tax. The county shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.

Legislative history

Added by Acts 2001, 77th Leg., ch. 1263, Sec. 77, eff. Oct. 1, 2001.