Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
Texas Codes

Tex. Tax Code § 151.001 (2026)

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✓ current as of May 2026
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Sec. 151.001. SHORT TITLE. This chapter may be cited as the Limited Sales, Excise, and Use Tax Act.

Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 13 cases (2 in the last 5 years), 1995–2022 · leading case: Sharp v. Chevron Chem. Co., 924 S.W.2d 429 (Tex. App. 1996).
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Sharp v. Chevron Chem. Co., 924 S.W.2d 429 (Tex. App. 1996). “See Tex. Tax Code Ann. §§ 151.001 -.801 (West 1992 & Supp.”
United Servs. Auto. Ass'n v. Strayhorn, 124 S.W.3d 722 (Tex. App. 2003). “Laws 72 (current version at Tex. Tax Code Ann. §§ 151.001 -.713 (West 2002 & Supp.”
United Servs. Auto. Ass'n v. Strayhorn, 124 S.W.3d 722 (Tex. App. 2003). “Laws 72 (current version at Tex. Tax Code Ann. §§ 151.001 -.713 (West 2002 & Supp.”
Am. United Life Ins. Co. v. Indiana Dep't of State Revenue, 84 N.E.3d 1244 (Ind. T.C. 2017). “301 (West 2012), See also Tex. Tax Code Ann. §§ 151.001 , 321.001 (West 2012) (naming Chapter 151 of the Texas Tax Code the “Limited Sales, Excise, and Use Tax Act” and Chapter 321 the “Municipal Sales and Use Tax Act”).”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. El Paso Elec. Co., 629 S.W.3d 518 (Tex. App. 2021). “Further still, several other statutes within the 1 See Tex. Tax Code §§ 151.001–.801. 4 Limited Sales, Excise, and Use Tax Act exempt types of “manufacturing” equipment, expressly using “manufacturing” or its variants.”
Sidetracked Bar, LLC v. Glen Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2022). “See generally Tex. Tax Code §§ 151.001–151.801 (Chapter 151 of Tax Code, entitled “Limited Sales, Excise, and Use Tax”).”
United Servs. Auto. Ass'n & USAA Life Ins. Co. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2003). “Laws 72 (current version at Tex. Tax Code Ann. §§ 151.001 -.713 (West 2002 & Supp.”
United Servs. Auto. Ass'n & USAA Life Ins. Co. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2003). “Laws 72 (current version at Tex. Tax Code Ann. §§ 151.001 - .713 (West 2002 & Supp.”
The May Dep't Stores Co. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2004). “Tex. Tax Code Ann. § 151.001 (West 2002).”
The May Dep't Stores Co. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2004). “Tex. Tax Code Ann. § 151.001 (West 2002).”
Mary E. Haley v. Harris Cnty., on Behalf of Itself & the Following Cnty.-Wide Taxing Authorities,The Harris Cnty. Dep't of Educ., the Port of Houston Auth. of Harris Cnty., the Harris Cnty. Flood Control Dist. (Tex. App. 2012). “Tex. Tax Code Ann. § 151.001 (West 2008).”
James W. Davis v. State (Tex. App. 1995). “See Limited Sales, Excise, and Use Tax Act, Tex. Tax Code Ann. §§151.001 -.801 (West 1992 & Supp.”
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