Texas Codes

Tex. Tax Code § 151.002 (2026)

Applicability Of Definitions, Etc

✓ current as of May 2026

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Sec. 151.002. APPLICABILITY OF DEFINITIONS, ETC. The definitions and other provisions of this chapter relating to the collection, administration, and enforcement of the taxes imposed by this chapter, including the requirements for sales tax permits, apply to the parties to a sale of a taxable item that is exempted from the taxes imposed by this chapter but that is subject to the taxes imposed by a city under Chapter 321 of this code.

Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.27(b)(1), eff. Aug. 28, 1989.

Notes of Decisions

Cited in 1 case, 2010–2010 · leading case: Szostek v. Texas Comptroller of Pub. Accounts (In Re Szostek), 433 B.R. 611 (Bankr. W.D. Tex. 2010).

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Szostek v. Texas Comptroller of Pub. Accounts (In Re Szostek), 433 B.R. 611 (Bankr. W.D. Tex. 2010). “Tex. Tax Code § 151.002 is merely a statement as to the applicability for Tax Code definitions to certain exempt transactions, .”

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