Texas § SD.3870.156 - SALES AND USE TAX RATE
Full text of Texas The Texas Constitution § SD.3870.156 — SALES AND USE TAX RATE, with citation guidance and answers to common questions.
§ SD.3870.156. SALES AND USE TAX RATE
SALES AND USE TAX RATE. (a) On adoption of the tax authorized by Section 3870.155 , there is imposed a tax on the receipts from the sale at retail of taxable items within the district, and an excise tax on the use, storage, or other consumption in the district of taxable items purchased, leased, or rented from a retailer in the district during the period after the tax is in effect. (b) The board shall determine the rate of the tax, which may be in one-eighth of one percent increments not to exceed the maximum rate authorized by the district voters at the election. The board may lower the tax rate to the extent it does not impair any outstanding debt or obligations payable from the tax. Added by Acts 2009, 81st Leg., R.S., Ch. 245 (S.B. 2470 ), Sec. 1, eff. September 1, 2009.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § SD.3870.156
What does The Texas Constitution § SD.3870.156 cover?
Section SD.3870.156 ("SALES AND USE TAX RATE") 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.3870.156?
A common citation format is "The Texas Constitution § SD.3870.156" (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 § SD.3870.156 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.