Texas § SD.3813.151 - SALES AND USE TAX
Full text of Texas The Texas Constitution § SD.3813.151 — SALES AND USE TAX, with citation guidance and answers to common questions.
§ SD.3813.151. SALES AND USE TAX
SALES AND USE TAX; EXCISE TAX. (a) For purposes of this section: (1) "Taxable items" includes all items subject to a sales and use tax that is imposed by Harris County. (2) "Use," with respect to a taxable service, means the derivation in the district of a direct or indirect benefit from the service. (b) The district may impose a sales and use tax if authorized by a majority vote at an election held for that purpose. (c) If the district adopts a sales and use tax: (1) the tax is imposed on the receipts from the sale at retail of taxable items in the district; and (2) an excise tax is imposed on the use, storage, or other consumption in the district of taxable items purchased or rented from a retailer during the period in which the sales and use tax is effective in the district. (d) The rate of the excise tax is the same as the rate of the sales tax portion of the tax applied to the sales price of the taxable items and is included in the sales tax. Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.
Frequently Asked Questions About Texas § SD.3813.151
What does The Texas Constitution § SD.3813.151 cover?
Section SD.3813.151 ("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 § SD.3813.151?
A common citation format is "The Texas Constitution § SD.3813.151" (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 § SD.3813.151 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.