Texas Codes

Tex. Tax Code § 151.025 (2026)

Records Required To Be Kept

✓ current as of May 2026

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Sec. 151.025. RECORDS REQUIRED TO BE KEPT. (a) All sellers and all other persons storing, using, or consuming in this state a taxable item purchased from a retailer shall keep the following records in the form the comptroller requires:

(1) records of all gross receipts, including documentation in the form of receipts, shipping manifests, invoices, and other pertinent papers, from each sale, rental, lease, taxable service, and taxable labor transaction occurring during each reporting period;

(2) records in the form of receipts, shipping manifests, invoices, and other pertinent papers of all purchases of taxable items from every source made during each reporting period;

(3) records in the form of receipts, shipping manifests, invoices, and other pertinent papers that substantiate each claimed deduction or exclusion authorized by law; and

(4) records in the form of sales receipts, invoices, or other equivalent records showing all sales and use tax, and any money represented to be sales and use tax, received or collected on each sale, rental, lease, or service transaction during each reporting period.

(b) A record required by Subsection (a) shall be kept for not less than four years from the date that it is made unless:

(1) the comptroller authorizes in writing its destruction at an earlier date; or

(2) Section 111.0041 requires that the record be kept for a longer period.

(d) If any nontaxable charges are combined with and not separately stated from taxable telecommunications service charges on the customer bill or invoice of a provider of telecommunications services, the combined charge is subject to tax unless the provider can identify the portion of the charges that are nontaxable through the provider's books and records kept in the regular course of business. If the nontaxable charges cannot reasonably be identified, the charges from the sale of both nontaxable services and taxable telecommunications services are attributable to taxable telecommunications services. The provider of telecommunications services has the burden of proving nontaxable charges.

Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 206, Sec. 5, eff. Oct. 1, 1985; Acts 2001, 77th Leg., ch. 442, Sec. 10, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 1310, Sec. 99, 121(26), eff. July 1, 2003; Acts 2003, 78th Leg., ch. 209, Sec. 86(a), (b), eff. Oct. 1, 2003.

Amended by:

Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 14, eff. September 1, 2011.

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.05, eff. October 1, 2011.

Notes of Decisions

Cited in 11 cases (1 in the last 5 years), 2009–2025 · 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 2× “'" Noting that 7-Eleven is statutorily required *693 to keep records to substantiate each claimed deduction or exclusion, see Tex. Tax Code Ann. § 151.025 (a)(3), and that the record is devoid of such evidence, the State maintained that it was entitled to judgment as a matter of…”

Ayeni v. State, 440 S.W.3d 707 (Tex. App. 2013). “Cf Tex. Tax Code Ann. § 151.025 (West . 2012) (requiring taxpayers to maintain certain records, including records of gross receipts, purchases, sales tax received or collected on each sale); 34 Tex.”

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). · cites it 6× “See Tex. Tax Code § 151.025; 34 Tex. Admin. Code § 3.”

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). “'" The State further urged that 7-Eleven did not conclusively prove that it established a valid, tax-free inventory from which it could remove software for transfer and use out-of-state, noting that 7-Eleven is required by law to keep records "in the form of receipts, shipping…”

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). “’” The State further urged that 7-Eleven did not conclusively prove that it established a valid, tax-free inventory from which it could remove software for transfer and use out-of-state, noting that 7-Eleven is required by law to keep records “in the form of receipts, shipping…”

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. 2010). “'" Noting that 7-Eleven is statutorily required to keep records to substantiate each claimed deduction or exclusion, see Tex. Tax Code Ann. § 151.025 (a)(3), and that the record is devoid of such evidence, the State maintained that it was entitled to judgment as a matter of law.”

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. 2010). “’” Noting that 7-Eleven is statutorily required to keep records to substantiate each claimed deduction or exclusion, see Tex. Tax Code Ann. § 151.025 (a)(3), and that the record is devoid of such evidence, the State maintained that it was entitled to judgment as a matter of law.”

Sanadco Inc., a Texas Corp. Mahmoud A. Isba, A/K/A Mahmoud Ahmed Abuisba, A/K/A Mike Isba Walid Abderrahman Majic Investments, Inc. Faisal Kahn Isra Enter., Inc. Hattab Al-Shudifat Haifa Enter., Inc. v. the Off. of the Comptroller of Pub. Accounts of the State of Texas Glenn Hegar, Individually & in His Off. Capacity as Comptroller of Pub. Accounts of the State of Texas & Ken Paxton in His Off. Capacity as Attorney Gen. (Tex. App. 2013). “Under the tax code, convenience stores are required to maintain their sales records for tax purposes, Tex. Tax Code § 151.025, and the Comptroller is authorized to examine and audit the records of convenience-store owners, id.”

Alhaji Isa Adegori Ayeni v. State (Tex. App. 2013). “Tex. Tax Code Ann. § 151.025 (West 2012) (requiring taxpayers to maintain certain records, including records of gross receipts, purchases, sales tax received or collected on each sale); 34 Tex.”

Sanadco Inc., a Texas Corp. Mahmoud A. Isba, A/K/A Mahmoud Ahmed Abuisba, A/K/A Mike Isba Walid Abderrahman Majic Investments, Inc. Faisal Kahn Isra Enter., Inc. Hattab Al-Shudifat Haifa Enter., Inc. v. the Off. of the Comptroller of Pub. Accounts of the State of Texas Glenn Hegar, Individually & in His Off. Capacity as Comptroller of Pub. Accounts of the State of Texas & Ken Paxton in His Off. Capacity as Attorney Gen. (Tex. App. 2015). “Under the Tax Code, convenience stores are required to maintain their sales records for tax purposes, Tex. Tax Code § 151.025, and the Comptroller is authorized to examine and audit the records of convenience-store owners, id.”

Noah S. Bunker, Paul Carrell, Everett Brew Houston, Jr., W. Andrew Buchholz, Scott J. Leighty, Jad L. Davis, & Holly Clause v. Tracy D. Strandhagen (Tex. App. 2015). “Tex. Tax Code Ann. § 151.025 (West 2012) (requiring taxpayers to maintain certain records, including records of gross receipts, purchases, sales tax received or collected on each sale); 34 Tex.”

— Tex. Tax Code § 151.025(a) — 1 case

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). “See Tex. Tax Code § 151.025; 34 Tex. Admin. Code § 3.”

— Tex. Tax Code § 151.025(a)(3) — 1 case

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