Tex. Tax Code § 151.302 · Subchapter H. EXEMPTIONS
SALES FOR RESALE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The sale for resale of a taxable item is exempted from the taxes imposed by this chapter.
(b) Tangible personal property used to perform a taxable service is not considered resold unless the care, custody, and control of the tangible personal property is transferred to the purchaser of the service.
(c) Internal or external wrapping, packing, and packaging supplies used by a person in wrapping, packing, or packaging tangible personal property or in the performance of a service for the purpose of furthering the sale of the tangible personal property or the service may not be purchased by the person for resale.
(d) In this section, "wrapping," "packing," and "packaging supplies" include:
(1) wrapping paper, wrapping twine, bags, cartons, crates, crating material, tape, rope, rubber bands, labels, staples, glue, and mailing tubes; and
(2) excelsior, straw, cardboard fillers, separators, shredded paper, ice, dry ice, cotton batting, shirt boards, hay laths, and property used inside a package to shape, form, stabilize, preserve, or protect the contents.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1559, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 206, Sec. 7, eff. Oct. 1, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.06.
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 1d18b2f620fd199b59ac14e59a7150b18a0ae79d609de01e36f3a794fc882203
- 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 4 provisions
Provisions in this library whose text cites Tex. Tax Code § 151.302. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 151.006"SALE FOR RESALE."Printed as Section 151.302(b)
- Tex. Tax Code § 151.322CONTAINERS.Printed as Section 151.302(d)
- Tex. Tax Code § 163.006CERTAIN TRANSACTIONS BETWEEN RELATED PERSONS.Printed as Section 151.302
- Tex. Tax Code § 183.043APPLICABILITY OF OTHER LAW.Printed as Section 151.302
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.