Texas Tax Code
§ 151.105 — IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED
TX § 151.105Title 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
View on source(a)Tangible personal property that is shipped or brought into this state by a purchaser is presumed, in the absence of evidence to the contrary, to have been purchased from a retailer for storage, use, or consumption in this state.
(b)A taxable service used in this state is presumed, in the absence of evidence to the contrary, to have been purchased from a retailer for use in this state.
Legislative history
Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.