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) In each municipality that has adopted the taxes authorized by this chapter, the taxes imposed by Section 321.104(a) and the tax imposed by Subchapter D, Chapter 151, 1 are added together to form a single combined tax rate, except:
(1) in a municipality that imposes the tax on gas and electricity for residential use only the rate of the municipal tax is used to determine the amount of tax on the use, storage, or other consumption of gas and electricity for residential use; and
(2) only the rate of the municipal tax is used in a situation described by Section 321.205(b).
(b) The formula prescribed by Section 321.201(b) applies to the computation of the amount of use taxes under this chapter.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 321.204. Computation of Use Tax - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-321-204/
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.