{"data":{"id":"us-tx/tex.-tax-code-151.105","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.105","heading":"IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED.","body":"(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.\n(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.\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#151.105","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"6de4bfcbbfcfb321825287d6fbf279d131bc959f8dd1b0298f4be8b1e4051a74","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.104","next":"us-tx/tex.-tax-code-151.106"},"notice":"GroundRules: Original legal text. Not legal advice."}