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 § 151.105 (2026)

Importation For Storage, Use, Or Consumption Presumed

✓ current as of May 2026
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Sec. 151.105. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED. (a) Tangible personal property that is shipped or brought into this state by a purchaser is presumed, in the absence of evidence to the contrary, to have been purchased from a retailer for storage, use, or consumption in this state.

(b) A taxable service used in this state is presumed, in the absence of evidence to the contrary, to have been purchased from a retailer for use in this state.

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

Notes of Decisions
Cited in 7 cases, 2004–2013 · leading case: 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).
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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. § 151.105 (a). “Use” is defined as follows: (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, including tangible personal property other than…”
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). “" Tex. Tax Code Ann. § 151.105 (a). May does not dispute that it purchased the printing from a printer, nor has it presented any evidence to the contrary.”
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). “” Tex. Tax Code Ann. § 151.105 (a). May does not dispute that it purchased the printing from a printer, nor has it presented any evidence to the contrary.”
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). “" Tex. Tax Code Ann. § 151.105 (a). May does not dispute that it purchased the printing from a printer, nor has it presented any evidence to the contrary.”
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. § 151.105 (a). “Use” is defined as follows: (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, including tangible personal property other than…”
Energy Educ. of Montana, Inc. v. Texas Comptroller of Pub. Accounts & the Attorney Gen. of Texas (Tex. App. 2013). “” Tex. Tax Code Ann. § 151.105 (a). Aircraft exemption: Former 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). “Tex. Tax Code Ann. §§ 151.105 (a) & 151.104(a) (West 2008).”
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