Texas § 322.108 CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE.

Texas Statutes

§ 322.108 — CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE.

Texas § 322.108

Code TXTax Code

This text of Texas § 322.108 (CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE.) 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. § 322.108 (2026).

Text

Sec. 322.108. CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE.

(a)Except as provided by Subsection (b), the following apply to the taxes imposed by this chapter in the same manner as applicable to a municipality under Chapter 321 :

(1)Section 321.002 (a)(3);

(2)Section 321.003 ;

(3)Section 321.203 ;

(4)Section 321.205 (d);

(5)Section 321.208 ;

(6)Section 321.209 ;

(7)Section 321.303 ;

(8)Section 321.304 ;

(9)Section 321.305 ; and

(10)Section 321.510 .

(b)The provisions of this chapter applicable to a taxing entity created under Chapter 453 , Transportation Code, prevail over any inconsistent provision in a statute listed in Subsection (a).

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Sec. 322.108. CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE. (a) Except as provided by Subsection (b), the following apply to the taxes imposed by this chapter in the same manner as applicable to a municipality under Chapter 321 :
(1) Section 321.002 (a)(3);
(2) Section 321.003 ;
(3) Section 321.203 ;
(4) Section 321.205 (d);
(5) Section 321.208 ;
(6) Section 321.209 ;
(7) Section 321.303 ;
(8) Section 321.304 ;
(9) Section 321.305 ; and
(10) Section 321.510 .
(b) The provisions of this chapter applicable to a taxing entity created under Chapter 453 , Transportation Code, prevail over any inconsistent provision in a statute listed in Subsection (a).

Susan Combs, in Her Official Capacity as Comptroller of Public Accounts for the State of Texas v. City of Webster, Webster Economic Development Corporation, City of Denton, City of Humble, City of Lewisville, City of Mesquite, City of North Richland Hills, City of Plano, City of Waco, Denton County Transportation Authority

(Court of Appeals of Texas, 2009)

Legislative History

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.20(a), eff. Aug. 28, 1989; Acts 1997, 75th Leg., ch. 165, Sec. 30.268, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 942 (H.B. 590 ), Sec. 3, eff. September 1, 2011.