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2025 Texas Statutes
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
- Section 151.051. Sales Tax Imposed
- Section 151.0515. Texas Emissions Reduction Plan Surcharge
- Section 151.052. Collection by Retailer
- Section 151.053. Sales Tax Brackets
- Section 151.054. Gross Receipts Presumed Subject to Tax
- Section 151.055. Sales of Items Acquired for Lease or Rental
- Section 151.056. Property Consumed in Contracts to Improve Real Property
- Section 151.0565. Taxable Items Sold or Provided Under Destination Management Services Contracts
- Section 151.058. Property Used to Provide Taxable Services and Sale Price of Taxable Services
- Section 151.0595. Single Local Tax Rate for Remote Sellers
- Section 151.060. Property Consumed in Repair of Motor Vehicle
- Section 151.061. Sourcing of Charges for Mobile Telecommunications Services
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