Texas § TX.321.204 - COMPUTATION OF USE TAX

Full text of Texas The Texas Constitution § TX.321.204 — COMPUTATION OF USE TAX, with citation guidance and answers to common questions.

§ TX.321.204. COMPUTATION OF USE TAX

COMPUTATION OF USE TAX. (a) In each municipality that has adopted the taxes authorized by this chapter, the taxes imposed by Section 321.104 (a) and the tax imposed by Subchapter D , Chapter 151 , are added together to form a single combined tax rate, except: (1) in a municipality that imposes the tax on gas and electricity for residential use only the rate of the municipal tax is used to determine the amount of tax on the use, storage, or other consumption of gas and electricity for residential use; and (2) only the rate of the municipal tax is used in a situation described by Section 321.205 (b). (b) The formula prescribed by Section 321.201 (b) applies to the computation of the amount of use taxes under this chapter. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: official Texas text · Last verified 2026-08-27

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Frequently Asked Questions About Texas § TX.321.204

What does The Texas Constitution § TX.321.204 cover?

Section TX.321.204 ("COMPUTATION OF USE TAX") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Texas § TX.321.204?

A common citation format is "The Texas Constitution § TX.321.204" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Texas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.

How does Texas § TX.321.204 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Texas.