Tex. Tax Code § 151.105
IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 151.105, IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574765
- Permanent ID
ys:prov:574765@1- SHA-256
aed2e3f1d686c81734c5d39308278192ac2de97663ddaec88a054d51f3ad942d
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full 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.