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 § 151.051 (2026)

Sales Tax Imposed

✓ laws through the 89th Legislature (2025)
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Sec. 151.051. SALES TAX IMPOSED. (a) A tax is imposed on each sale of a taxable item in this state.

(b) The sales tax rate is 6-1/4 percent of the sales price of the taxable item sold.

Added by Acts 1981, 67th Leg., p. 1550, ch. 389, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 1, eff. Oct. 2, 1984; Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 1, eff. Jan. 1, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 1, Sec. 1; Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 1.01, eff. July 1, 1990.

Notes of Decisions
Cited in 63 cases (10 in the last 5 years), 1987–2026 · leading case: Texas Monthly, Inc. v. Bullock, 489 U.S. 1 (1989).
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Texas Monthly, Inc. v. Bullock, 489 U.S. 1 (1989). · cites it 2× “Tex. Tax Code Ann. §§ 151.051 , 151.052, 151.”
Williams v. Lara, 52 S.W.3d 171 (Tex. 2001). “052, because it is a transaction tax, see Tex. Tax Code § 151.051 (tax imposed on “each sale” of a taxable item), both sellers and purchasers are liable to the state for sales tax.”
Tennessee Gas Pipeline Co. v. Rylander, 80 S.W.3d 200 (Tex. App.—Austin 2002). “Tex. Tax Code Ann. § 151.051 (West 2002).”
Allstate Ins. Co. v. Hegar, 484 S.W.3d 611 (Tex. App.—Austin 2016). · cites it 2× “Tex. Tax Code § 151.051. . See id. §§ 151.”
Site Work Grp., Inc. v. Chem. Lime Ltd., 171 S.W.3d 512 (Tex. App.—Waco 2005). · cites it 3× “Tex. Tax Code Ann. § 151.051 (a) (Vernon 2002).”
Grocers Supply Co. v. Sharp, 978 S.W.2d 638 (Tex. App.—Austin 1998). “25%, effective July 1, 1990; exemption not codified) ( Tex. Tax Code Ann. § 151.051 (b)). The exemptions Grocers Supply relied upon contained language almost identical to the exemption enacted in 1961 and interpreted by the supreme court in British-American.”
Davis v. State, 904 S.W.2d 946 (Tex. App.—Austin 1995). “Tex.Tax Code Ann. § 151.051 (West 1992); Calvert v.”
Quorum Sales, Inc. v. Sharp, 910 S.W.2d 59 (Tex. App.—Austin 1995). “Taxpayers appeal, asserting in two points of error that the trial court erred in granting the Comptroller’s motion for summary judgment and in denying their motion.”
Ayeni v. State, 440 S.W.3d 707 (Tex. App.—Austin 2013). “See Tex. Tax Code Ann. § 151.051 (West 2008) (imposing sales tax based on a percentage of sale price).”
MacIas v. Rylander, 40 S.W.3d 679 (Tex. App.—Austin 2001). “A basic premise of Macias’s syllogism, however, is flawed. Macias asserts that if merchandise is tax exempt, sales tax simply never accrued on the sale.”
Chevron Pipeline Co. v. Strayhorn, 212 S.W.3d 779 (Tex. App.—Austin 2006). “” Tex. Tax Code Ann. § 151.051 (West 2002).”
H.K. Global Trading, Ltd. v. Susan Combs, 429 S.W.3d 132 (Tex. App.—Austin 2014). “See Tex. Tax Code §§ 151.051(a) (“A tax is imposed on each sale of a taxable item in this state.”
Show all 63 citing cases →
Tex. Tax Code § 151.051(a): 11 cases
H.K. Global Trading, Ltd. v. Susan Combs, 429 S.W.3d 132 (Tex. App.—Austin 2014). “See Tex. Tax Code §§ 151.051(a) (“A tax is imposed on each sale of a taxable item in this state.”
Site Work Grp., Inc. v. Chem. Lime Ltd., 171 S.W.3d 512 (Tex. App.—Waco 2005). “Tex. Tax Code Ann. § 151.051 (a) (Vernon 2002).”
Verizon Bus. Network Servs., Inc. v. Susan Combs, No. 07-11-00025-CV (Tex. App.—Amarillo Apr. 3, 2013).
Untitled Texas Attorney Gen. Opinion, No. KP-0143 (Tex. Att'y Gen. July 2, 2017).
CEC Ent., Inc. v. Glenn Hegar, No. 03-18-00375-CV (Tex. App.—Austin Dec. 5, 2019).
Tex. Tax Code § 151.051(b): 1 case
Verizon Bus. Network Servs., Inc. v. Susan Combs, No. 07-11-00025-CV (Tex. App.—Amarillo Apr. 3, 2013).
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