Texas Local Government Code Chapter 379A > Subchapter E – Sales and Use Tax
Current as of: 2024 | Check for updates
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Other versions
| § 379A.081 | Sales and Use Tax |
| § 379A.082 | Election to Change Rate of Tax |
| § 379A.083 | Imposition of Tax |
Terms Used In Texas Local Government Code Chapter 379A > Subchapter E - 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
- Personal property: All property that is not real property.
- Property: means real and personal property. See Texas Government Code 311.005