Tex. Tax Code § 151.101
This is the official text of Tex. Tax Code § 151.101, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.101. USE TAX IMPOSED.
Official statutory text
(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.
(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.
(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.
Status: in_force · Read it on the official government site
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