Tex. Tax Code § 151.105
This is the official text of Tex. Tax Code § 151.105, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.105. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED.
Official statutory text
(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.
(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.
(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.
Status: in_force · Read it on the official government site
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