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"

✓ current as of May 2026
Find cases: SyfertCases citing this section TX-LEGstatutes.capitol.texas.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

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. 2010).
Sort: Relevance Newest Treatment
7-Eleven, Inc. v. Combs, 311 S.W.3d 676 (Tex. App. 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. 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. 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, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. CGG Veritas Servs. (U.S.), Inc. (Tex. App. 2015). · cites it 3× “52 Tex. Tax Code § 151.009 .................”
GTE Sw., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2010). · cites it 2× “See Tex. Tax Code Ann. §§ 151.009 , .0103(a) (West 2008).”
GTE Sw., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 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. (Tex. App. 2019). “) (citing TEX. TAX CODE ANN. § 151.009 (defining “tangible personal property”); TEX.”
7-Eleven, Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). “" Tex. Tax Code Ann. § 151.009 (West 2008).”
7-Eleven, Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). “” Tex. Tax Code Ann. § 151.009 (West 2008).”
Herve Gentile v. Patrizia E. Gentile (Tex. App. 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.”
Show all 21 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.