Tex. Tax Code § 322.106
This is the official text of Tex. Tax Code § 322.106, part of Texas’s Tax Code — governs state and local taxation.
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§ 322.106. TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS.
Official statutory text
(a) The sales tax of a taxing entity does not apply to the sale of a taxable item unless the sales tax imposed under Subchapter C, Chapter 151, also applies to the sale.
(b) The excise tax of a taxing entity on the use, storage, or consumption of a taxable item does not apply to the use, storage, or consumption of an item unless the tax imposed by Subchapter D, Chapter 151, also applies to the use, storage, or consumption of the item.
(c) Subsection (b) does not apply to the application of the tax in a situation described by Section 322.105(b).
(b) The excise tax of a taxing entity on the use, storage, or consumption of a taxable item does not apply to the use, storage, or consumption of an item unless the tax imposed by Subchapter D, Chapter 151, also applies to the use, storage, or consumption of the item.
(c) Subsection (b) does not apply to the application of the tax in a situation described by Section 322.105(b).
Status: in_force · Read it on the official government site
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