Tex. Tax Code § 151.105 · Subchapter D. IMPOSITION AND COLLECTION OF USE TAX
IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Tangible personal property that is shipped or brought into this state by a purchaser is presumed, in the absence of evidence to the contrary, to have been purchased from a retailer for storage, use, or consumption in this state.
(b) A taxable service used in this state is presumed, in the absence of evidence to the contrary, to have been purchased from a retailer for use in this state.
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 1830db3488494cdbe12eae5e127cf7905c78fd73350061dd803c58b0774c2557
- 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
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.