Texas § 151.103 COLLECTION BY RETAILER; PURCHASER'S RECEIPT.

Texas Statutes

§ 151.103 — COLLECTION BY RETAILER; PURCHASER'S RECEIPT.

Texas § 151.103

Code TXTax Code

This text of Texas § 151.103 (COLLECTION BY RETAILER; PURCHASER'S RECEIPT.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 151.103 (2026).

Text

Sec. 151.103. COLLECTION BY RETAILER; PURCHASER'S RECEIPT.

(a)Except as provided by Section 151.052 (d), a retailer engaged in business in this state who makes a sale of a taxable item for storage, use, or consumption in this state shall collect the use tax that is due from the purchaser and give the purchaser a receipt for the tax payment. When the amount of use tax is added:

(1)it becomes a part of the sales price;

(2)it is a debt of the purchaser to the seller until paid; and

(3)if unpaid, it is recoverable at law in the same manner as the original sales price.

(b)The purchaser's receipt must be issued in the form and manner prescribed by the comptroller.

(c)When several taxable items are sold together and at the same time, the use tax is determined on the sum of the sales prices

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Sec. 151.103. COLLECTION BY RETAILER; PURCHASER'S RECEIPT. (a) Except as provided by Section 151.052 (d), a retailer engaged in business in this state who makes a sale of a taxable item for storage, use, or consumption in this state shall collect the use tax that is due from the purchaser and give the purchaser a receipt for the tax payment. When the amount of use tax is added:
(1) it becomes a part of the sales price;
(2) it is a debt of the purchaser to the seller until paid; and
(3) if unpaid, it is recoverable at law in the same manner as the original sales price.
(b) The purchaser's receipt must be issued in the form and manner prescribed by the comptroller.
(c) When several taxable items are sold together and at the same time, the use tax is determined on the sum of the sales prices of the items sold exclusive of any item the storage, use, or other consumption of which is exempted by this chapter.
(d) Repealed by Acts 2007, 80th Leg., R.S., Ch. 1266, Sec. 15(2), eff. September 1, 2007.

City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; And City of Farmer's Branch, Texas // Kelly Hancock, in His Official Capacity as Acting Comptroller of Public Accounts of the State of Texas v. Kelly Hancock, in His Official Capacity as Acting Comptroller of Public Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; And City of Round Rock, Texas

(Court of Appeals of Texas, 2025)

Legislative History

Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 12, eff. Oct. 1, 1993; Acts 2001, 77th Leg., ch. 397, Sec. 2, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 1310, Sec. 100, eff. July 1, 2004. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 15(2), eff. September 1, 2007.