Section 1085.301 - Definition: Taxable Item(a) In this subchapter, "taxable item" includes only an item that is subject to a sales and use tax that might also be imposed by Parker County in the district. The term does not include an item that is not subject to a sales and use tax imposed by Parker County in the district.(b) A change in the taxable status of an item for purposes of a sales and use tax imposed by Parker County results in the same change in the taxable status of the item for purposes of the tax imposed by the district.Tex. Spec. Dist. Loc. Laws § 1085.301
Added by Acts 2009, 81st Leg., R.S., Ch. 1139, Sec. 1.01, eff. 4/1/2011.