GroundRules
Tex. Tax Code § 151.105: IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED.
Where this section sits in the code
- TAX CODE
- TITLE 2. STATE TAXATION
- SUBTITLE E. SALES, EXCISE, AND USE TAXES
- CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
- SUBCHAPTER D. IMPOSITION AND COLLECTION OF USE TAX
(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.
Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Collected 2026-08-27T01:47:41Z. Source file · JSON