Texas Tax Code - Section 151.302. Sales For Resale
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Texas Laws > Tax Code > Texas Tax Code - Section 151.302. Sales For Resale
Section: 151.257 151.258 151.259 151.260 151.261 151.262 151.301 151.302 151.3021 151.303 151.304 151.305 151.306 151.307 151.3071
§ 151.302. SALES FOR RESALE. (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
(d) In this section, "wrapping," "packing," and "packaging
(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.
Acts 1981, 67th Leg., p. 1559, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1985, 69th Leg., ch. 206, § 7, eff. Oct. 1, 1985;
Acts 1991, 72nd Leg., 1st C.S., ch. 5, § 14.06.
Last modified: August 11, 2007