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 § 151.009 (2026)

"tangible Personal Property"

✓ laws through the 89th Legislature (2025)
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Sec. 151.009. "TANGIBLE PERSONAL PROPERTY". "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched or that is perceptible to the senses in any other manner, and, for the purposes of this chapter, the term includes a computer program and a telephone prepaid calling card.

Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 6, Sec. 2, eff. Oct. 2, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 11; Acts 1997, 75th Leg., ch. 1040, Sec. 16, eff. Sept. 1, 1997.

Notes of Decisions
Cited in 21 cases, 2003–2019 · leading case: 7-Eleven, Inc. v. Combs, 311 S.W.3d 676 (Tex. App.—Austin 2010).
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7-Eleven, Inc. v. Combs, 311 S.W.3d 676 (Tex. App.—Austin 2010). · cites it 2× “" Tex. Tax Code Ann. § 151.009 (West 2008).”
Graham Packaging Co. v. Commonwealth, 882 A.2d 1076 (Pa. Commw. Ct. 2005). · cites it 2× “§ 105/3-25 (designating canned or prewritten software as tangible personal property for use tax), Tex. Tax Code § 151.009 (tangible personal property defined to include computer programs for sales tax provisions), Utah Code § 59-12-102 (tangible personal property defined to…”
Chakrabarty v. Ganguly, 573 S.W.3d 413 (Tex. App.—Dallas 2019). “) (citing TEX. TAX CODE ANN. § 151.009 (defining "tangible personal property"); TEX.”
Zaragosa v. Chemetron Investments, Inc., 122 S.W.3d 341 (Tex. App.—Fort Worth 2003). “(defining “tangible personal property” under the Tort Claims Act as “something that has a corporeal, concrete, and palpable existence”); see Tex. Tax Code Ann. § 151.009 (Vernon 2002) (defining “tangible personal property” as “personal property that can be seen, weighed,…”
Glenn Hegar v. CGG Veritas Servs. (U.S.), Inc., No. 03-14-00713-CV (Tex. App.—Austin July 21, 2015). · cites it 3× “52 Tex. Tax Code § 151.009 .................”
GTE Sw., Inc. v. Susan Combs, No. 03-08-00561-CV, 2010 WL 2218662 (Tex. App.—Austin June 3, 2010). · cites it 2× “See Tex. Tax Code Ann. §§ 151.009 , .0103(a) (West 2008).”
GTE Sw., Inc. v. Susan Combs, No. 03-08-00561-CV (Tex. App.—Austin June 3, 2010). · cites it 2× “See Tex. Tax Code Ann. §§ 151.009 , .0103(a) (West 2008).”
Am. United Life Ins. Co. v. Indiana Dep't of State Revenue, 84 N.E.3d 1244 (Ind. T.C. 2017). “See Tex. Tax Code Ann. §§ 151.009 , 151,010, 151,051, 151.”
in the Interest of I. C. & S. M. C., Child., No. 05-17-01195-CV (Tex. App.—Dallas Mar. 7, 2019). “) (citing TEX. TAX CODE ANN. § 151.009 (defining “tangible personal property”); TEX.”
7-Eleven, Inc. v. Susan Combs, No. 03-08-00212-CV (Tex. App.—Austin Aug. 31, 2009). “" Tex. Tax Code Ann. § 151.009 (West 2008).”
7-Eleven, Inc. v. Susan Combs, No. 03-08-00212-CV (Tex. App.—Austin Aug. 31, 2009). “” Tex. Tax Code Ann. § 151.009 (West 2008).”
Herve Gentile v. Patrizia E. Gentile, No. 13-04-00167-CV (Tex. App.—Corpus Christi Feb. 1, 2007). “The first involves property in existence at the time the divorce decree issues, as outlined herein, the second involves future property not in existence at that time.”
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