Tex. Tax Code § 151.101 · Subchapter D. IMPOSITION AND COLLECTION OF USE TAX
USE TAX IMPOSED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A tax is imposed on the storage, use, or other consumption in this state of a taxable item purchased from a retailer for storage, use, or other consumption in this state.
(b) The tax is at the same percentage rate as is provided by Section 151.051 of this code on the sales price of the taxable item.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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 f92d0cc0ba7ca96d1678afd99520a0919c58f0fd26b59aa8fc56e51a57fc820f
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 4 provisions
Provisions in this library whose text cites Tex. Tax Code § 151.101. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 151.012EFFECTIVE DATE OF TAX RATE CHANGES.Printed as Sections 151.051 and 151.101
- Tex. Tax Code § 151.102USER LIABLE FOR TAX.Printed as Section 151.101
- Tex. Tax Code § 151.301"EXEMPTED FROM THE TAXES IMPOSED BY THIS CHAPTER".Printed as Section 151.101
- Tex. Tax Code § 151.426CREDITS AND REFUNDS FOR BAD DEBTS, RETURNED MERCHANDISE, AND REPOSSESSIONS.Printed as Section 151.051 or 151.101
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.