Sec. 151.105. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED. (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.
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