Texas § LG.377.101 - SALES AND USE TAX

Full text of Texas The Texas Constitution § LG.377.101 — SALES AND USE TAX, with citation guidance and answers to common questions.

§ LG.377.101. SALES AND USE TAX

SALES AND USE TAX. (a) A district by order may impose a sales and use tax under this subchapter. (b) A district may impose a tax under this subchapter only if the tax is approved at an election held under Section 377.021 . (c) A district may not adopt a sales and use tax under this subchapter if the adoption of the tax under this subchapter would result in a combined tax rate of all local sales and use taxes of more than two percent in any location in the district. Added by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.

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

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Frequently Asked Questions About Texas § LG.377.101

What does The Texas Constitution § LG.377.101 cover?

Section LG.377.101 ("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.377.101?

A common citation format is "The Texas Constitution § LG.377.101" (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.377.101 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.