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

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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.—Austin 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.—Austin 1997). “Tex. Tax Code Ann. §§ 151.010 , .051(a) (West 1992).”
Verizon Bus. Network Servs., Inc. v. Susan Combs, No. 07-11-00025-CV (Tex. App.—Amarillo Apr. 3, 2013). · cites it 2× “TEX. TAX CODE ANN. § 151.010 (W EST 2008).”
Am. Multi-Cinema v. Glenn Hegar, No. 03-14-00397-CV (Tex. App.—Austin June 5, 2015). · cites it 2× “See TEX. TAX CODE §§151.010, 151.0101(a)(1)-(17).”
Glenn Hegar v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 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.”
May Dep't Stores Co. v. Carole Keeton Strayhorn, No. 03-03-00729-CV, 2004 Tex. App. LEXIS 7681 (Tex. App.—Austin Aug. 26, 2004). “" Tex. Tax Code Ann. § 151.010 (West 2002).”
May Dep't Stores Co. v. Carole Keeton Strayhorn, No. 03-03-00729-CV (Tex. App.—Austin July 15, 2004). “” Tex. Tax Code Ann. § 151.010 (West 2002).”
May Dep't Stores Co. v. Carole Keeton Strayhorn, No. 03-03-00729-CV (Tex. App.—Austin July 15, 2004). “" Tex. Tax Code Ann. § 151.010 (West 2002).”
Roark Amusement & Vending, L.P. v. Susan Combs, No. 03-10-00105-CV, 2011 WL 255535 (Tex. App.—Austin Jan. 26, 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, No. 03-10-00105-CV (Tex. App.—Austin Jan. 26, 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, No. 03-10-00644-CV (Tex. App.—Austin Apr. 25, 2013). “See Tex. Tax Code Ann. § 151.010 . Use tax: Section 151.”
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