Tex. Tax Code § 155.028 · 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 charged to the ultimate consumer or user.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm
- Text hash
- sha256 ed38d9c50224536e11ee0e6cd9c92187539e84b9c7bede3fb0a4b192a93b06a7
- 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.