Texas Tax Code 323.312 – Retention of Certain County Sales Taxes
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 323.312
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
A county that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the portion of the tax that the county collects and that constitutes the county’s own tax. The county shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.