Texas § TX.321.207 - LOCAL TAX INAPPLICABLE WHEN NO STATE TAX
Full text of Texas The Texas Constitution § TX.321.207 — LOCAL TAX INAPPLICABLE WHEN NO STATE TAX, with citation guidance and answers to common questions.
§ TX.321.207. LOCAL TAX INAPPLICABLE WHEN NO STATE TAX
LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS. (a) The sales tax authorized by this chapter does not apply to the sale of a taxable item unless the sales tax imposed by Subchapter C , Chapter 151 , also applies to the sale. (b) The excise tax authorized by this chapter on the use, storage, or consumption of a taxable item does not apply to the use, storage, or consumption of a taxable item unless the tax imposed by Subchapter D , Chapter 151 , also applies to the use, storage, or consumption. (c) Subsections (a) and (b) do not apply to the taxes authorized by this chapter on the sale, production, distribution, lease, or rental of, and the use, storage, or consumption of gas and electricity for residential use. (d) Subsection (b) does not apply to the application of the tax in a situation described by Section 321.205 (b). Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 28, eff. Sept. 1, 1991.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.321.207
What does The Texas Constitution § TX.321.207 cover?
Section TX.321.207 ("LOCAL TAX INAPPLICABLE WHEN NO STATE 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 § TX.321.207?
A common citation format is "The Texas Constitution § TX.321.207" (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 § TX.321.207 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.