Use Tax Imposed

Limited Sales, Excise, and Use Tax · Imposition and Collection of Use Tax

(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.

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

Official source

Legislative history

Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.

This section refers to

§ 151.051

Sections that refer to this one

§ 151.012 § 151.102 § 151.301 § 151.426 § 163.003 § 163.004 § 163.005 § 321.204 § 321.205 § 321.207 § 322.104 § 322.105 § 322.106 § 323.204 § 323.205 § 323.206 Transp. § 501.0301