Texas § LG.382.156 - SALES AND USE TAX
Full text of Texas The Texas Constitution § LG.382.156 — SALES AND USE TAX, with citation guidance and answers to common questions.
§ LG.382.156. SALES AND USE TAX
SALES AND USE TAX. (a) A commissioners court may authorize a district to impose a sales and use tax in increments of one-eighth of one percent up to a rate of two percent. (b) Except as otherwise provided in this chapter, a sales and use tax must be imposed in accordance with Chapter 383 , Local Government Code, or Chapter 323 , Tax Code. (c) The ballot for a sales tax election shall be printed to provide for voting for or against the proposition: "A sales and use tax at a rate not to exceed ____ [insert percentage rate] in the _______________ [insert name of district]" or "The adoption of a ____ [insert percentage rate] sales and use tax in the _______________ [insert name of district]." (d) A tax authorized at an election held under this section may be imposed at a rate less than or equal to the rate printed in the ballot proposition. Transferred from Local Government Code, Subchapter C, Chapter 372 and amended by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 15.009, eff. September 1, 2009.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § LG.382.156
What does The Texas Constitution § LG.382.156 cover?
Section LG.382.156 ("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.382.156?
A common citation format is "The Texas Constitution § LG.382.156" (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.382.156 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.