Tax Code › Title 2 › Chapter 151 › Subchapter A

Texas Tax Code § 151.004

"in This State"

Limited Sales, Excise, and Use Tax · General Provisions

"In this state" means within the exterior limits of Texas and includes all territory within these limits ceded to or owned by the United States.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982.