Texas Tax Code § 151.101 Use Tax Imposed

Sec. 151.101. USE TAX IMPOSED. (a) A tax is imposed on the storage, use, or other consumption in this state of a taxable item purchased from a retailer for storage, use, or other consumption in this state.

(b) The tax is at the same percentage rate as is provided by Section 151.051 of this code on the sales price of the taxable item.

Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Section: Previous  151.056  151.0565  151.057  151.058  151.059  151.060  151.061  151.101  151.102  151.103  151.104  151.105  151.106  151.107  151.108  Next

Last modified: September 28, 2016