Texas Tax Code - Section 161.002. Fireworks Sales Tax
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Texas Laws > Tax Code > Texas Tax Code - Section 161.002. Fireworks Sales Tax
§ 161.002. FIREWORKS SALES TAX. (a) A tax is imposed on
each sale at retail of fireworks.
(b) The tax rate is two percent of the sale price of the
fireworks.
(c) The tax imposed under this chapter is in addition to the
tax imposed under Chapter 151. The tax imposed by this chapter does
not apply to a sale unless the tax imposed under Chapter 151 applies
to the sale.
Added by Acts 2001, 77th Leg., ch. 1363, § 2, eff. Oct. 1, 2001.
Section: 160.045 160.046 160.061 160.062 160.121 160.122 161.001 161.002 161.003 161.004 161.005 162.001 162.002 162.003 162.004
Last modified: August 11, 2007
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