§ 334.081 Sales and Use Tax
§ 334.082 Tax Code Applicable
§ 334.083 Tax Rate
§ 334.084 Rate Increase
§ 334.085 Imposition in Municipality or County With Other Taxing Authority
§ 334.0855 Imposition in Certain Municipalities and Counties
§ 334.086 Imposition of Tax
§ 334.087 Effective Date of Tax
§ 334.088 Deposit of Tax Revenues
§ 334.089 Abolition of Tax
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Terms Used In Texas Local Government Code Chapter 334 > Subchapter D - Sales and Use Tax

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Property: means real and personal property. See Texas Government Code 311.005
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Venue: The geographical location in which a case is tried.