Section 1085.304 - Use Tax(a) If the district adopts the tax under Section 1085.302, an excise tax is imposed on the use, storage, or other consumption in the district of taxable items purchased, leased, or rented from a retailer during the period that the tax is effective in the district.(b) The rate of the excise tax is the same as the rate of the sales tax portion of the sales and use tax and is applied to the sales price of the taxable items.Tex. Spec. Dist. Loc. Laws § 1085.304
Added by Acts 2009, 81st Leg., R.S., Ch. 1139, Sec. 1.01, eff. 4/1/2011.