Texas § 151.105 IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED.

Texas Statutes

§ 151.105 — IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED.

Texas § 151.105

Code TXTax Code

This text of Texas § 151.105 (IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED.) 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. § 151.105 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.