Section 322.106 - Tax Inapplicable When No State Tax; Exceptions(a) The sales tax of a taxing entity does not apply to the sale of a taxable item unless the sales tax imposed under Subchapter C, Chapter 151, also applies to the sale.(b) The excise tax of a taxing entity on the use, storage, or consumption of a taxable item does not apply to the use, storage, or consumption of an item unless the tax imposed by Subchapter D, Chapter 151, also applies to the use, storage, or consumption of the item.(c) Subsection (b) does not apply to the application of the tax in a situation described by Section 322.105(b).Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 30, eff. Sept. 1, 1991Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.