§ 322.101 Sales Tax
§ 322.102 Use Tax
§ 322.103 Computation of Sales Taxes
§ 322.104 Computation of Use Tax
§ 322.105 Use Tax: Where Use Occurs
§ 322.106 Tax Inapplicable When No State Tax; Exceptions
§ 322.108 Certain Provisions of Municipal Sales and Use Tax Applicable
§ 322.109 Telecommunications Exemption
§ 322.110 Transition Exemption in Certain Taxing Entities
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Terms Used In Texas Tax Code Chapter 322 > Subchapter B - Assessment and Computation of Taxes

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Statute: A law passed by a legislature.
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005