Texas Tax Code

§ 151.101 — USE TAX IMPOSED

TX § 151.101Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. D. IMPOSITION AND COLLECTION OF USE TAX

Statute text

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(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.

Legislative history

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