{"data":{"id":"us-tx/tex.-tax-code-151.010","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.010","heading":"TAXABLE ITEM.","body":"\"Taxable item\" means tangible personal property and taxable services. Except as otherwise provided by this chapter, the sale or use of a taxable item in electronic form instead of on physical media does not alter the item's tax status.\nActs 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 1, eff. Oct. 2, 1984; Acts 2001, 77th Leg., ch. 1263, Sec. 13, eff. Oct. 1, 2001.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.010","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"6703a2917c4b1c8b40097319cee834450c3ac08653553cde718121b1aa8471db","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.009","next":"us-tx/tex.-tax-code-151.0101"},"notice":"GroundRules: Original legal text. Not legal advice."}