Tex. Codes » Tax Code · TITLE 3. LOCAL TAXATION · SUBTITLE C. LOCAL SALES AND USE TAXES · CHAPTER 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES
Texas Codes

Tex. Tax Code § 322.108 (2026)

Certain Provisions Of Municipal Sales And Use Tax Applicable

✓ current as of May 2026
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Sec. 322.108. CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX APPLICABLE. (a) Except as provided by Subsection (b), the following apply to the taxes imposed by this chapter in the same manner as applicable to a municipality under Chapter 321:

(1) Section 321.002(a)(3);

(2) Section 321.003;

(3) Section 321.203;

(4) Section 321.205(d);

(5) Section 321.208;

(6) Section 321.209;

(7) Section 321.303;

(8) Section 321.304;

(9) Section 321.305; and

(10) Section 321.510.

(b) The provisions of this chapter applicable to a taxing entity created under Chapter 453, Transportation Code, prevail over any inconsistent provision in a statute listed in Subsection (a).

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.20(a), eff. Aug. 28, 1989; Acts 1997, 75th Leg., ch. 165, Sec. 30.268, eff. Sept. 1, 1997.

Amended by:

Acts 2011, 82nd Leg., R.S., Ch. 942 (H.B. 590), Sec. 3, eff. September 1, 2011.

Notes of Decisions
Cited in 3 cases, 2009–2010 · leading case: Combs v. City of Webster, 311 S.W.3d 85 (Tex. App. 2010).
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Combs v. City of Webster, 311 S.W.3d 85 (Tex. App. 2010). · cites it 2× “See Tex. Tax Code Ann. § 322.108 (a)(1), (3) (West 2008).”
Susan Combs, in Her Off. Capacity as Comptroller of Pub. Accounts for the State of Texas v. City of Webster, Webster Econ. Dev. Corp., City of Denton, City of Humble, City of Lewisville, City of Mesquite, City of North Richland Hills, City of Plano, City of Waco, Denton Cnty. Transp. Auth. (Tex. App. 2009). “See Tex. Tax Code Ann. § 322.108 (a)(1), (3) (West 2008).”
Susan Combs, in Her Off. Capacity as Comptroller of Pub. Accounts for the State of Texas v. City of Webster, Webster Econ. Dev. Corp., City of Denton, City of Humble, City of Lewisville, City of Mesquite, City of North Richland Hills, City of Plano, City of Waco, Denton Cnty. Transp. Auth. (Tex. App. 2009). “See Tex. Tax Code Ann. § 322.108 (a)(1), (3) (West 2008).”
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