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Texas Tax Code - Section 322.306. Retention Of Certain Special Purpose District Sales Taxes

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 322.306. Retention Of Certain Special Purpose District Sales Taxes

§ 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.

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Last modified: August 11, 2007