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

✓ current as of May 2026
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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. 2002). “Tex. Tax Code Ann. § 151.051 (West 2002).”
Allstate Ins. Co. v. Hegar, 484 S.W.3d 611 (Tex. App. 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. 2005). · cites it 3× “Tex. Tax Code Ann. § 151.051 (a) (Vernon 2002).”
Grocers Supply Co., Inc. v. Sharp, 978 S.W.2d 638 (Tex. App. 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. 1995). “Tex.Tax Code Ann. § 151.051 (West 1992); Calvert v.”
Quorum Sales, Inc. v. Sharp, 910 S.W.2d 59 (Tex. App. 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. 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. 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. 2006). “” Tex. Tax Code Ann. § 151.051 (West 2002).”
H.K. Global Trading, Ltd. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas, 429 S.W.3d 132 (Tex. App. 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, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas, 429 S.W.3d 132 (Tex. App. 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. 2005). “Tex. Tax Code Ann. § 151.051 (a) (Vernon 2002).”
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).
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2017).
CEC Ent., Inc. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2019).
— Tex. Tax Code § 151.051(b) — 1 case
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).
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