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 § 151.101 (2026)

Use Tax Imposed

✓ current as of May 2026
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Sec. 151.101. USE TAX IMPOSED. (a) A tax is imposed on the storage, use, or other consumption in this state of a taxable item purchased from a retailer for storage, use, or other consumption in this state.

(b) The tax is at the same percentage rate as is provided by Section 151.051 of this code on the sales price of the taxable item.

Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 15 cases (2 in the last 5 years), 1990–2025 · leading case: Texas Citrus Exch. v. Sharp, 955 S.W.2d 164 (Tex. App. 1997).
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Texas Citrus Exch. v. Sharp, 955 S.W.2d 164 (Tex. App. 1997). “See Tex. Tax Code Ann. §§ 151.101 , 151.317 (West 1992).”
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). “” Tex. Tax Code Ann. § 151.101 (a). The use tax complements the state sales tax and is designed to tax transactions not reached by the sales tax.”
Sharp v. Morton Bldgs., Inc., 953 S.W.2d 300 (Tex. App. 1997). “” Tex. Tax Code Ann. § 151.101 (a) (West 1992).”
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 4× “See Tex. Tax Code Ann. § 151.101 (a) (West 2002).”
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 4× “See Tex. Tax Code Ann. § 151.101 (a) (West 2002).”
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 4× “See Tex. Tax Code Ann. § 151.101 (a) (West 2002).”
Energy Educ. of Montana, Inc. v. Texas Comptroller of Pub. Accounts & the Attorney Gen. of Texas (Tex. App. 2013). · cites it 2× “” See Former Tex. Tax Code Ann. § 151.328 (a)(4) (emphases added).”
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 2× “Tex. Tax Code Ann. § 151.101 (a) (West 2008).”
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). “5 Tex. Tax Code §151.101 ..................”
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). “6 Tex. Tax Code § 151.101..................”
South Texas Chlorine, Inc. v. Bullock, 792 S.W.2d 275 (Tex. App. 1990). · cites it 2× “Tex. Tax Code Ann. § 151.051 (a) (1982). On the other hand, a use tax is assessed when a party stores, uses or consumes a taxable item within 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. (Tex. App. 2011). “” Tex. Tax Code Ann. § 151.101 (a). The use tax complements the state sales tax and is designed to tax transactions not reached by the sales tax.”
Show all 15 citing cases →
Tex. Tax Code § 151.101(a): 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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