Texas Tax Code - Section 151.051. Sales Tax Imposed
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Texas Laws > Tax Code > Texas Tax Code - Section 151.051. Sales Tax Imposed
§ 151.051. SALES TAX IMPOSED. (a) A tax is imposed on
each sale of a taxable item in this state.
(b) The sales tax rate is 6-1/4 percent of the sales price of
the taxable item sold.
Added by Acts 1981, 67th Leg., p. 1550, ch. 389, eff. Jan. 1, 1982.
Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, § 1,
eff. Oct. 2, 1984; Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1,
§ 1, eff. Jan. 1, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 5,
art. 1, pt. 1, § 1; Acts 1990, 71st Leg., 6th C.S., ch. 5, §
1.01, eff. July 1, 1990.
Section: 151.0231 151.0232 151.024 151.025 151.026 151.027 151.029 151.051 151.0515 151.052 151.053 151.054 151.055 151.056 151.057
Last modified: August 11, 2007
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