Tex. Tax Code § 151.051 · Subchapter C. IMPOSITION AND COLLECTION OF SALES TAX

SALES TAX IMPOSED.

Verbatim from the official edition

Text — Current through the 89th 2nd Called Legislative Session, 2025

(a) A tax is imposed on each sale of a taxable item in this state.

(b) The sales tax rate is 6-1/4 percent of the sales price of the taxable item sold.

Notes and commentary — not statutory text

History

Added by Acts 1981, 67th Leg., p. 1550, ch. 389, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 1, eff. Oct. 2, 1984; Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 1, eff. Jan. 1, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 1, Sec. 1; Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 1.01, eff. July 1, 1990.

Source of truth

Edition: Current through the 89th 2nd Called Legislative Session, 2025
Official file: https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
Text hash: sha256 d742280000532a5660514b8042d0740b1de9db21972427bf83c5151eae4b5b70
Composed by: compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character

Cited by 6 provisions

Provisions in this library whose text cites Tex. Tax Code § 151.051. Each shows the citation as that text prints it.

Tax Code

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