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 § 151.010 (2026)

Taxable Item

✓ current as of May 2026
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Sec. 151.010. TAXABLE ITEM. "Taxable item" means tangible personal property and taxable services. Except as otherwise provided by this chapter, the sale or use of a taxable item in electronic form instead of on physical media does not alter the item's tax status.

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. 7, Sec. 1, eff. Oct. 2, 1984; Acts 2001, 77th Leg., ch. 1263, Sec. 13, eff. Oct. 1, 2001.

Notes of Decisions
Cited in 14 cases (1 in the last 5 years), 1992–2025 · leading case: Combs v. Roark Amusement & Vending, L.P., 422 S.W.3d 632 (Tex. 2013).
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Combs v. Roark Amusement & Vending, L.P., 422 S.W.3d 632 (Tex. 2013). “The Tax Code has since been amended in a manner that is not relevant to the time period in issue in this case, but may be relevant to the legal issues raised.”
Pub. Util. Com'n of Texas v. Gte-Sw, 833 S.W.2d 153 (Tex. App. 1992). “206, § 3, at 792 [since amended, now codified as Tex.Tax Code Ann. § 151.0101(a)(6) (Supp.”
Sharp v. Cox Texas Publications, Inc., 943 S.W.2d 206 (Tex. App. 1997). “Tex. Tax Code Ann. §§ 151.010 , .051(a) (West 1992).”
Verizon Bus. Network Servs., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2013). · cites it 2× “TEX. TAX CODE ANN. § 151.010 (W EST 2008).”
Am. Multi-Cinema, Inc.// Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas// Cross-Appellee, Am. Multi-Cinema, Inc. (Tex. App. 2015). · cites it 2× “See TEX. TAX CODE §§151.010, 151.0101(a)(1)-(17).”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “Tex. Tax Code § 151.010. “Thus, it seems clear that the burden of establishing, prima facie, a basis for imposition of tax is upon the taxing entity.”
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. § 151.010 (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. § 151.010 (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. § 151.010 (West 2002).”
Roark Amusement & Vending, L.P. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2011). “See Tex. Tax Code Ann. § 151.010 ("'Taxable item' means tangible personal property and taxable services.”
Roark Amusement & Vending, L.P. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2011). “See Tex. Tax Code Ann. § 151.010 (“‘Taxable item’ means tangible personal property and taxable services.”
Energy Educ. of Montana, Inc. v. Texas Comptroller of Pub. Accounts & the Attorney Gen. of Texas (Tex. App. 2013). “See Tex. Tax Code Ann. § 151.010 . Use tax: Section 151.”
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