Tex. Tax Code § 322.101
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
There is imposed in a taxing entity a sales tax at the rate authorized and set as provided by the law authorizing the creation of the taxing entity and applied to the receipts from the sale within the entity area of all taxable items that are subject to the sales tax under Chapter 151.
Tex. Tax Code § 322.101