{"data":{"id":"us-tx/tex.-tax-code-151.101","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.101","heading":"USE TAX IMPOSED.","body":"(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.\n(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.\nActs 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.101","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"a704f7b554258b92ca79d91a63d1555c72acf3a16191a6f3990f5abebe553a7d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.061","next":"us-tx/tex.-tax-code-151.102"},"notice":"GroundRules: Original legal text. Not legal advice."}