Tex. Tax Code § 322.102
This is the official text of Tex. Tax Code § 322.102, part of Texas’s Tax Code — governs state and local taxation.
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§ 322.102. USE TAX.
Official statutory text
In a taxing entity, there is imposed an excise tax on the use, storage, and other consumption within the entity area of taxable items purchased, leased, or rented from a retailer during the period that the sales tax is effective within the entity area. The rate of the excise tax is the same rate as the rate of the sales tax imposed by the taxing entity and is applied to the sales price of the taxable item.
Status: in_force · Read it on the official government site
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