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

Section 151.101. Use Tax Imposed - Sec. 151.101. USE TAX IMPOSED. (a) A tax is imposed...

Section 151.102. User Liable for Tax - Sec. 151.102. USER LIABLE FOR TAX. (a) The person storing,...

Section 151.103. Collection by Retailer; Purchaser's Receipt - Sec. 151.103. COLLECTION BY RETAILER; PURCHASER'S RECEIPT. (a) Except as...

Section 151.104. Sale for Storage, Use, or Consumption Presumed - Sec. 151.104. SALE FOR STORAGE, USE, OR CONSUMPTION PRESUMED. (a)...

Section 151.105. Importation for Storage, Use, or Consumption Presumed - Sec. 151.105. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED. (a)...

Section 151.106. Registration of Retailers - Sec. 151.106. REGISTRATION OF RETAILERS. (a) A retailer who sells...

Section 151.107. Retailer Engaged in Business in This State - Sec. 151.107. RETAILER ENGAGED IN BUSINESS IN THIS STATE. (a)...

Section 151.108. Internet Hosting - Sec. 151.108. INTERNET HOSTING. (a) In this section, "Internet hosting"...