Texas Special District Local Laws Code - SDLL § 3813.151. Sales and Use Tax; Excise Tax
Current as of April 14, 2021 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(a) For purposes of this section:
(1) “Taxable items” includes all items subject to a sales and use tax that is imposed by Harris County.
(2) “Use,” with respect to a taxable service, means the derivation in the district of a direct or indirect benefit from the service.
(b) The district may impose a sales and use tax if authorized by a majority vote at an election held for that purpose.
(c) If the district adopts a sales and use tax:
(1) the tax is imposed on the receipts from the sale at retail of taxable items in the district; and
(2) an excise tax is imposed on the use, storage, or other consumption in the district of taxable items purchased or rented from a retailer during the period in which the sales and use tax is effective in the district.
(d) The rate of the excise tax is the same as the rate of the sales tax portion of the tax applied to the sales price of the taxable items and is included in the sales tax.
Cite this article: FindLaw.com - Texas Special District Local Laws Code - SDLL § 3813.151. Sales and Use Tax; Excise Tax - last updated April 14, 2021 | https://codes.findlaw.com/tx/special-district-local-laws-code/sdll-sect-3813-151.html
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?