Texas Tax Code - Section 322.306. Retention Of Certain Special Purpose District Sales Taxes
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Texas Laws > Tax Code > Texas Tax Code - Section 322.306. Retention Of Certain Special Purpose District Sales Taxes
Section: 322.207 322.208 322.301 322.302 322.303 322.304 322.305 322.306 323.001 323.002 323.003 323.101 323.102 323.103 323.104
§ 322.306. RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT
SALES TAXES. A taxing entity that holds a sales and use tax permit
issued by the comptroller and that imposes a sales and use tax may
retain the portion of the tax that the taxing entity collects and
that constitutes the entity's own tax. The taxing entity shall
remit to the comptroller all other applicable local sales and use
taxes and the state sales and use tax.
Added by Acts 2001, 77th Leg., ch. 1263, § 76, eff. Oct. 1, 2001.
Last modified: August 11, 2007