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.
Structure Texas Statutes
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
Section 151.102. User Liable for Tax
Section 151.103. Collection by Retailer; Purchaser's Receipt
Section 151.104. Sale for Storage, Use, or Consumption Presumed
Section 151.105. Importation for Storage, Use, or Consumption Presumed
Section 151.106. Registration of Retailers