Texas § 322.106 TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS.

Texas Statutes

§ 322.106 — TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS.

Texas § 322.106

Code TXTax Code

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Bluebook

Tex. Tax Code Code Ann. § 322.106 (2026).

Text

Sec. 322.106. TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS.

(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).

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Sec. 322.106. TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS. (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).