Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN FEDERAL MILITARY INSTALLATIONS. (a) This section applies only to a municipality with a population of more than 500,000 that borders the United Mexican States. (b) For purposes of the sales and use tax imposed under this chapter, a reference in this chapter or other law to the municipality as the territory in which the tax or an incident of the tax applies includes the area within the boundaries of a federal military installation that is located in the municipality's extraterritorial jurisdiction. (c) This section does not affect: (1) the boundaries of an emergency services district that contains territory within the boundaries of a federal military installation on the effective date of this section; (2) the authority of that emergency services district to continue to impose a sales and use tax in the entire territory of the district; or (3) the duty of that emergency services district to provide services in the entire territory of the district.
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