Texas Statutes
§ 321.207 — LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS.
Texas § 321.207
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This text of Texas § 321.207 (LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS.) 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. Tax Code Code Ann. § 321.207 (2026).
Text
Sec. 321.207. LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS.
(a)The sales tax authorized by this chapter does not apply to the sale of a taxable item unless the sales tax imposed by Subchapter C , Chapter 151 , also applies to the sale.
(b)The excise tax authorized by this chapter on the use, storage, or consumption of a taxable item does not apply to the use, storage, or consumption of a taxable item unless the tax imposed by Subchapter D , Chapter 151 , also applies to the use, storage, or consumption.
(c)Subsections (a) and (b) do not apply to the taxes authorized by this chapter on the sale, production, distribution, lease, or rental of, and the use, storage, or consumption of gas and electricity for residential use.
(d)Subsection (b) does not apply to the application of the
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Legislative History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 28, eff. Sept. 1, 1991.
Nearby Sections
15
§ 321.001
SHORT TITLE.§ 321.002
DEFINITIONS.§ 321.003
OTHER PORTIONS OF TAX APPLICABLE.§ 321.004
REFERENCES TO SALES OR USE TAX.§ 321.101
TAX AUTHORIZED.§ 321.103
SALES TAX.§ 321.104
USE TAX.§ 321.106
FIRE CONTROL DISTRICT TAX.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 321.207, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/321.207.