Texas Statutes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter C. Imposition and Collection of Sales Tax

Section 151.051. Sales Tax Imposed - Sec. 151.051. SALES TAX IMPOSED. (a) A tax is imposed...

Section 151.0515. Texas Emissions Reduction Plan Surcharge - Sec. 151.0515. TEXAS EMISSIONS REDUCTION PLAN SURCHARGE. (a) In this...

Section 151.052. Collection by Retailer - Sec. 151.052. COLLECTION BY RETAILER. (a) Except as provided by...

Section 151.053. Sales Tax Brackets - Sec. 151.053. SALES TAX BRACKETS. (a) If the sales price...

Section 151.054. Gross Receipts Presumed Subject to Tax - Sec. 151.054. GROSS RECEIPTS PRESUMED SUBJECT TO TAX. (a) Except...

Section 151.055. Sales of Items Acquired for Lease or Rental - Sec. 151.055. SALES OF ITEMS ACQUIRED FOR LEASE OR RENTAL....

Section 151.056. Property Consumed in Contracts to Improve Real Property - Sec. 151.056. PROPERTY CONSUMED IN CONTRACTS TO IMPROVE REAL PROPERTY....

Section 151.0565. Taxable Items Sold or Provided Under Destination Management Services Contracts - Sec. 151.0565. TAXABLE ITEMS SOLD OR PROVIDED UNDER DESTINATION MANAGEMENT...

Section 151.058. Property Used to Provide Taxable Services and Sale Price of Taxable Services - Sec. 151.058. PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE...

Section 151.0595. Single Local Tax Rate for Remote Sellers - Sec. 151.0595. SINGLE LOCAL TAX RATE FOR REMOTE SELLERS. (a)...

Section 151.060. Property Consumed in Repair of Motor Vehicle - Sec. 151.060. PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE. (a)...

Section 151.061. Sourcing of Charges for Mobile Telecommunications Services - Sec. 151.061. SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES. (a)...