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Chapter 323

County Sales and Use Tax Act

Subchapter A. General Provisions

323.001 Short Title 323.002 Definitions 323.003 Other Portions of Tax Applicable

Subchapter B. Imposition of Sales and Use Taxes by Counties

323.101 Tax Authorized 323.102 Effective Dates: New Tax, Tax Repeal 323.103 Sales Tax 323.104 Use Tax 323.105 Crime Control District Tax

Subchapter C. Computation of Taxes

323.201 Computation of Sales Taxes 323.202 Method of Reporting: Retailers Having Sales Below Taxable Amount 323.203 Consummation of Sale 323.204 Computation of Use Tax 323.205 Use Tax: County in Which Use Occurs 323.206 County Tax Inapplicable When No State Tax; Exceptions 323.207 State Exemptions Applicable 323.208 Telecommunications Exemption 323.209 Transition Exemption

Subchapter D. Administration of Taxes

323.301 Comptroller to Collect and Administer Taxes 323.302 Comptroller's Reporting Duties 323.3022 Tax Information 323.303 Sales Tax Permits and Exemption and Resale Certificates 323.304 Discounts for Prepayment and Tax Collection 323.305 Penalties 323.306 Comptroller's Rules 323.307 Delinquent Taxes: Limitations 323.308 Seizure and Sale of Property 323.309 Suit for Tax Collection 323.310 Disapproval of County Suit 323.311 Judgments in County Suit 323.312 Retention of Certain County Sales Taxes

Subchapter E. Tax Election Procedures

323.401 Calling of Election 323.402 Deadlines After Petition 323.403 Time of Election 323.404 Ballot Wording 323.405 Official Results of Election 323.406 Frequency of Election 323.407 Election Contest: Notice 323.408 Election Contest: Delayed Effective Date

Subchapter F. Revenue Deposit, Distribution, and Use

323.501 Trust Account 323.502 Distribution of Trust Funds 323.503 State's Share 323.504 Amounts Retained in Trust Account 323.5041 Interest on Tax Revenue 323.505 Use of Tax Revenue 323.510 Reallocation of County or Local Governmental Entity Tax Revenue