Texas § 322.104 COMPUTATION OF USE TAX.

Texas Statutes

§ 322.104 — COMPUTATION OF USE TAX.

Texas § 322.104

Code TXTax Code

This text of Texas § 322.104 (COMPUTATION OF 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. Tax Code Code Ann. § 322.104 (2026).

Text

Sec. 322.104. COMPUTATION OF USE TAX.

(a)In each taxing entity the tax imposed by Subchapter D , Chapter 151 , the tax imposed under Section 321.104 (a), if applicable, and the tax imposed under Section 322.102 are added together to form a single combined tax rate, except in a situation described by Section 322.105 (b).

(b)The formula prescribed by Section 322.103 (b) applies to the computation of the amount of the tax under this section.

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Sec. 322.104. COMPUTATION OF USE TAX. (a) In each taxing entity the tax imposed by Subchapter D , Chapter 151 , the tax imposed under Section 321.104 (a), if applicable, and the tax imposed under Section 322.102 are added together to form a single combined tax rate, except in a situation described by Section 322.105 (b).
(b) The formula prescribed by Section 322.103 (b) applies to the computation of the amount of the tax under this section.