Texas § 377.101 SALES AND USE TAX.

Texas Statutes

§ 377.101 — SALES AND USE TAX.

Texas § 377.101

Code LGLocal Government Code

This text of Texas § 377.101 (SALES AND USE TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Local Government Code Code Ann. § 377.101 (2026).

Text

Sec. 377.101. SALES AND USE TAX.

(a)A district by order may impose a sales and use tax under this subchapter.

(b)A district may impose a tax under this subchapter only if the tax is approved at an election held under Section 377.021 .

(c)A district may not adopt a sales and use tax under this subchapter if the adoption of the tax under this subchapter would result in a combined tax rate of all local sales and use taxes of more than two percent in any location in the district.

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Sec. 377.101. SALES AND USE TAX. (a) A district by order may impose a sales and use tax under this subchapter.
(b) A district may impose a tax under this subchapter only if the tax is approved at an election held under Section 377.021 .
(c) A district may not adopt a sales and use tax under this subchapter if the adoption of the tax under this subchapter would result in a combined tax rate of all local sales and use taxes of more than two percent in any location in the district.