Texas Codes

Tex. Tax Code § 151.011 (2026)

"use" And "storage"

✓ current as of May 2026

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Sec. 151.011. "USE" AND "STORAGE". (a) Except as provided by Subsection (c) of this section, "use" means the exercise of a right or power incidental to the ownership of tangible personal property over tangible personal property, including tangible personal property other than printed material that has been processed, fabricated, or manufactured into other property or attached to or incorporated into other property transported into this state, and, except as provided by Section 151.056(b) of this code, includes the incorporation of tangible personal property into real estate or into improvements of real estate whether or not the real estate is subsequently sold.

(b) With respect to a taxable service, "use" means the derivation in this state of direct or indirect benefit from the service.

(c) "Use" does not include the sale of tangible personal property or a taxable service in the regular course of business, the transfer of a taxable service as an integral part of the transfer of tangible personal property in the regular course of business, or the transfer of tangible personal property as an integral part of the transfer of a taxable service in the regular course of business.

(d) Except as provided by Subsection (e) of this section, "storage" means the keeping or retaining for any purpose in this state of tangible personal property sold by a retailer.

(e) "Storage" does not include the keeping or retaining of tangible personal property for sale in the regular course of business.

(f) Neither "use" nor "storage" includes the exercise of a right or power over or the keeping or retaining of tangible personal property for the purpose of:

(1) transporting the property outside the state for use solely outside the state; or

(2) processing, fabricating, or manufacturing the property into other property or attaching the property to or incorporating the property into other property to be transported outside the state for use solely outside the state.

Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 14; Acts 1989, 71st Leg., ch. 323, Sec. 1, eff. Oct. 1, 1989; Acts 2003, 78th Leg., ch. 1310, Sec. 97, eff. Oct. 1, 2003.

Notes of Decisions

Cited in 16 cases (1 in the last 5 years), 2004–2025 · leading case: 7-Eleven, Inc. v. Combs, 311 S.W.3d 676 (Tex. App. 2010).

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7-Eleven, Inc. v. Combs, 311 S.W.3d 676 (Tex. App. 2010). · cites it 4× “" See Tex. Tax Code Ann. § 151.011 (a). Use does not include "the exercise of a right or power over or the keeping or retaining of tangible personal property for the purpose of transporting the property outside the state for use solely outside the state.”

Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Chapal Zenray, Inc., 357 S.W.3d 751 (Tex. App. 2011). “See Tex. Tax Code Ann. §§ 151.011 , .101 (West 2008).”

United States v. 4,432 Mastercases of Cigarettes, 448 F.3d 1168 (9th Cir. 2006). “on the storage, use or other consumption in [a] state of tangible personal property.”

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). · cites it 10× “346(b)(3)(A) comports with the plain meaning of the tax code, which is broad enough to encompass the mailing of items to Texas.”

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). · cites it 8× “346(b)(3)(A) comports with the plain meaning of the tax code, which is broad enough to encompass the mailing of items to Texas.”

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). · cites it 8× “346(b)(3)(A) comports with the plain meaning of the tax code, which is broad enough to encompass the mailing of items to Texas. Under section 151.”

City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; & City of Farmer's Branch, Texas // Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas v. Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; & City of Round Rock, Texas (Tex. App. 2025). · cites it 2× “5 Tex. Tax Code § 151.011(d)–(e) . . . . . .”

Sw. Bell Yellow Pages v. Susan Combs, Successor to Carole Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). · cites it 3× “Laws 1490 , 1547 (amended 1987, 1989, and 2003) (current version at Tex. Tax Code Ann. § 151.011 (a)). In 2003, the legislature amended section 151.”

David Allen Hall v. Pedernales Elec. Coop., Inc. John Worrall, Individually & as Rep. of Others Similarly Situated Glenn Van Shellenbeck, Individually & as Rep. of Others Similarly Situated & Linda Evans (Tex. App. 2009). · cites it 3× “Laws 1490 , 1547 (amended 1987, 1989, and 2003) (current version at Tex. Tax Code Ann. § 151.011 (a)). In 2003, the legislature amended section 151.”

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 3× “Tex. Tax Code Ann. § 151.010 (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). · cites it 2× “" See Tex. Tax Code Ann. § 151.011 (a). Use does not include "the exercise of a right or power over or the keeping or retaining of tangible personal property for the purpose of transporting the property outside the state for use solely outside the state.”

Show all 16 citing cases →

— Tex. Tax Code § 151.011(a) — 4 cases

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). “346(b)(3)(A) comports with the plain meaning of the tax code, which is broad enough to encompass the mailing of items to Texas.”

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). “TEX. TAX CODE ANN. § 151.010 (W EST 2008).”

— Tex. Tax Code § 151.011(d) — 1 case

City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; & City of Farmer's Branch, Texas // Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas v. Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; & City of Round Rock, Texas (Tex. App. 2025). “5 Tex. Tax Code § 151.011(d)–(e) . . . . . .”

— Tex. Tax Code § 151.011(f)(1) — 1 case

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