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Chapter 321

Municipal Sales and Use Tax Act

Subchapter A. General Provisions

321.001 Short Title 321.002 Definitions 321.003 Other Portions of Tax Applicable 321.004 References to Sales or Use Tax

Subchapter B. Imposition of Sales and Use Taxes by Municipalities

321.101 Tax Authorized 321.102 Effective Dates: New Tax, Tax Repeal, Boundary Change 321.1025 Annexation to Certain Regional Transportation Authorities 321.103 Sales Tax 321.104 Use Tax 321.1045 Imposition of Sales and Use Tax in Certain Federal Military Installations 321.105 Residential Use of Gas and Electricity 321.1055 Imposition of Fire Control or Crime Control District Tax on the Residential Use of Gas and Electricity 321.106 Fire Control District Tax 321.107 Administration of Local Sales and Use Taxes Imposed by Other Governmental Entities 321.108 Municipal Crime Control and Prevention District Tax

Subchapter C. Computation of Taxes

321.201 Computation of Sales Taxes 321.202 Method of Reporting: Retailers Having Sales Below Taxable Amount 321.203 Consummation of Sale 321.204 Computation of Use Tax 321.205 Use Tax: Municipality in Which Use Occurs 321.206 Incidence of Additional Municipal Sales and Use Tax 321.207 Local Tax Inapplicable When No State Tax; Exceptions 321.208 State Exemptions Applicable 321.209 Transition Exemption: General Purpose Sales and Use Tax 321.2091 Transition Exemption: Additional Municipal Sales and Use Tax 321.210 Telecommunications Exemption

Subchapter D. Administration of Taxes

321.301 Comptroller to Collect and Administer Taxes 321.302 Comptroller's Reporting Duties 321.3022 Tax Information 321.3025 Disposition of Amount Erroneously Collected 321.303 Sales Tax Permits and Exemption and Resale Certificates 321.304 Discounts for Prepayment and Tax Collection 321.305 Penalties 321.306 Comptroller's Rules 321.307 Delinquent Taxes: Limitations 321.308 Seizure and Sale of Property 321.309 Suit for Tax Collection 321.310 Disapproval of Municipal Suit 321.311 Judgments in Municipal Suit 321.312 Retention of Certain Municipal Sales Taxes

Subchapter E. Tax Election Procedures

321.401 Calling of Election 321.402 Deadlines After Petition 321.403 Time of Election 321.404 Ballot Wording 321.405 Official Results of Election 321.406 Frequency of Election 321.407 Election Contest: Notice 321.408 Election Contest: Delayed Effective Date 321.409 Combined Municipal Sales Tax Ballot Propositions

Subchapter F. Revenue Deposit, Distribution, and Use

321.501 Trust Account 321.502 Distribution of Trust Funds 321.5025 Distribution of Trust Funds to Defunding Municipality 321.503 State's Share 321.504 Amounts Retained in Trust Account 321.505 Interest on Trust Account 321.506 Use of Tax Revenue by Municipality 321.507 Use of Additional Municipal Sales and Use Tax 321.508 Pledge of Tax Revenue 321.509 Tax Powers of Municipality Not Limited 321.510 Reallocation of Municipal or Local Governmental Entity Tax Revenue