Texas Tax Code Title 3, Chapter 322 - Sales And Use Taxes For Special Purpose Taxing Authorities

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 322.001 - Application Of Chapter
  (a) This chapter applies to the imposition, assessment, collection, administration, and enforcement of a sales and use tax imposed under Chapter 451, 452, 453, or...

SUBCHAPTER B ASSESSMENT AND COMPUTATION OF TAXES

• Texas Section 322.002 - Definitions
  In this chapter: (1) "Taxing entity" means a rapid transit authority, a regional transit authority, including a subregional transportation authority, or a municipal mass transit...
• Texas Section 322.101 - Sales Tax
  There is imposed in a taxing entity a sales tax at the rate authorized and set as provided by the law authorizing the creation of...
• Texas Section 322.102 - Use Tax
  In a taxing entity, there is imposed an excise tax on the use, storage, and other consumption within the entity area of taxable items purchased,...
• Texas Section 322.103 - Computation Of Sales Taxes
  (a) Each retailer in an entity area shall add the sales tax imposed under this chapter, the sales taxes imposed under Chapter 151, and, if...
• Texas Section 322.104 - Computation Of Use Tax
  (a) In each taxing entity the tax imposed by Subchapter D, Chapter 151, the tax imposed under Section 321.104(a), if applicable, and the tax imposed...
• Texas Section 322.105 - Use Tax: Where Use Occurs
  (a) In determining the incidence of the use tax of a taxing entity, the name of the taxing entity is substituted in Subchapter D, Chapter...
• Texas Section 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...
• Texas Section 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...
• Texas Section 322.109 - Telecommunications Exemption
  (a) There are exempted from the taxes imposed by a taxing entity under this chapter the sales within the entity area of telecommunications services unless...

SUBCHAPTER C ADMINISTRATION OF TAXES

• Texas Section 322.110 - Transition Exemption In Certain Taxing Entities
  (a) The receipts from the sale, use, or rental of and the storage, use, or consumption of taxable items in this state are exempt from...
• Texas Section 322.201 - Comptroller To Collect And Administer Taxes
  (a) The comptroller shall administer, collect, and enforce the sales and use tax of a taxing entity. (b) The sales and use taxes imposed under...
• Texas Section 322.202 - Comptroller's Reporting Duties
  (a) The comptroller shall report to a taxing entity on the entity's sales and use taxes by making substantially the same reports that are required...
• Texas Section 322.2022 - Tax Information
  (a) Except as otherwise provided by this section, the comptroller on request shall provide to a taxing entity: (1) information relating to the amount of...
• Texas Section 322.203 - Comptroller's Rules
  The comptroller may adopt reasonable rules and prescribe forms that are consistent with this chapter for the administration, collection, and enforcement of this chapter and...
• Texas Section 322.204 - Delinquent Taxes: Limitations
  The limitations for the bringing of a suit for the collection of a sales and use tax imposed by a taxing entity or a penalty...
• Texas Section 322.205 - Seizure And Sale Of Property
  (a) If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 and the property owner is delinquent in the...
• Texas Section 322.206 - Suits For Tax Collection
  (a) A taxing entity acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment...
• Texas Section 322.207 - Disapproval Of Suit
  (a) The comptroller or the attorney general may disapprove of the institution of a suit by a taxing entity under Section 322.206(b) if: (1) negotiations...

SUBCHAPTER D REVENUE DEPOSIT, DISTRIBUTION, AND USE

• Texas Section 322.208 - Judgments In Suit
  (a) A judgment in a suit under Section 322.206(b) for or against a taxpayer does not affect a claim against the taxpayer by a municipality...
• Texas Section 322.301 - Collections Held By Comptroller
  The comptroller shall deposit, hold, account for, and transmit sales and use taxes collected under this chapter for each taxing entity in the same manner...
• Texas Section 322.302 - Distribution Of Trust Funds
  At least quarterly during each state fiscal year and as often as feasible, the comptroller shall send to the person at each taxing entity who...
• Texas Section 322.303 - State's Share
  Before sending any money to a taxing entity under this subchapter, the comptroller shall deduct two percent of the amount of the taxes collected within...
• Texas Section 322.304 - Amounts Retained In Trust Account
  (a) The comptroller may retain in the suspense account of a taxing entity a portion of the entity's share of the tax collected for the...
• Texas Section 322.305 - Interest On Trust Accounts
  Interest earned on all deposits made with the comptroller under this chapter, including interest earned on retained accounts, shall be credited to the general revenue...
• Texas Section 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...

Last modified: September 28, 2016