Tex. Special District Local Laws Code § 1085.303
SALES TAX
Texas · Texas Special District Local Laws Code · Status: effective
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- Citation
- Tex. Special District Local Laws Code § 1085.303, SALES TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/589974
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Full text
(a) If the district adopts the tax under Section 1085.302, a tax is imposed on the receipts from the sale at retail of taxable items in the district.
(b) The rate of the tax imposed under Subsection (a) is one-half of one percent.