Tex. Tax Code § 321.004 — REFERENCES TO SALES OR USE TAX

A reference to a sales tax or a use tax imposed or authorized by this chapter is a reference to both the taxes imposed under Sections 321.101 (a) and (b) unless otherwise provided. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. SUBCHAPTER B. IMPOSITION OF SALES AND USE TAXES BY MUNICIPALITIES