Texas § LG.344.055 - SALES AND USE TAX
Full text of Texas The Texas Constitution § LG.344.055 — SALES AND USE TAX, with citation guidance and answers to common questions.
§ LG.344.055. SALES AND USE TAX
SALES AND USE TAX. (a) A municipality that creates a district shall adopt a sales and use tax under Section 321.106 , Tax Code, for financing the operation of the district. The proposed rate for the district sales and use tax imposed under Subchapter B , Chapter 321 , Tax Code, may be only: (1) one-eighth of one percent; (2) one-fourth of one percent; (3) three-eighths of one percent; or (4) one-half of one percent. (b) A sales and use tax adopted under this chapter may be charged in addition to any other sales and use tax authorized by law, and is included in computing a combined sales and use tax rate for purposes of any limitation provided by law on the maximum combined sales and use tax rate of political subdivisions. Added by Acts 2001, 77th Leg., ch. 1295, Sec. 1, eff. June 1, 2001.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § LG.344.055
What does The Texas Constitution § LG.344.055 cover?
Section LG.344.055 ("SALES AND 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 § LG.344.055?
A common citation format is "The Texas Constitution § LG.344.055" (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 § LG.344.055 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.