Tex. Tax Code § 154.023 · Subchapter B. IMPOSITION AND RATE OF TAX
IMPACT OF TAX.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The ultimate consumer or user in this state bears the impact of the tax imposed by this chapter. If another person pays the tax, the amount of the tax is added to the price to the ultimate consumer or user.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1640, 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.154.htm
- Text hash
- sha256 a591aba53cc9fdfb1ab828b789f370b53a0ee378971ac698898f6ee42310e628
- 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.