{"data":{"id":"us-tx/tex.-tax-code-151.051","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.051","heading":"SALES TAX IMPOSED.","body":"(a) A tax is imposed on each sale of a taxable item in this state.\n(b) The sales tax rate is 6-1/4 percent of the sales price of the taxable item sold.\nAdded by Acts 1981, 67th Leg., p. 1550, ch. 389, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 1, eff. Oct. 2, 1984; Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 1, eff. Jan. 1, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 1, Sec. 1; Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 1.01, eff. July 1, 1990.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER C. IMPOSITION AND COLLECTION OF SALES TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.051","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"d0cee094eef6327a6898f8da28723c5478d71be60f54d31cbde0430097141d9b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.029","next":"us-tx/tex.-tax-code-151.0515"},"notice":"GroundRules: Original legal text. Not legal advice."}