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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 D. Imposition and Collection of Use Tax
Section 151.101. Use Tax Imposed
Universal Citation:
TX Tax Code § 151.101 (2025)
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Sec. 151.101. USE TAX IMPOSED. (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.
Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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