Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
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Tex. Tax Code § 151.105 (2026)

Importation For Storage, Use, Or Consumption Presumed

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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 v. Chapal Zenray, Inc., 357 S.W.3d 751 (Tex. App.—Austin 2011).
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Susan Combs v. Chapal Zenray, Inc., 357 S.W.3d 751 (Tex. App.—Austin 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…”
May Dep't Stores Co. v. Carole Keeton Strayhorn, No. 03-03-00729-CV, 2004 Tex. App. LEXIS 7681 (Tex. App.—Austin Aug. 26, 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.”
May Dep't Stores Co. v. Carole Keeton Strayhorn, No. 03-03-00729-CV (Tex. App.—Austin July 15, 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.”
May Dep't Stores Co. v. Carole Keeton Strayhorn, No. 03-03-00729-CV (Tex. App.—Austin July 15, 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 v. Chapal Zenray, Inc., No. 03-10-00646-CV (Tex. App.—Austin Nov. 18, 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, No. 03-10-00644-CV (Tex. App.—Austin Apr. 25, 2013). “” Tex. Tax Code Ann. § 151.105 (a). Aircraft exemption: Former section 151.”
Verizon Bus. Network Servs., Inc. v. Susan Combs, No. 07-11-00025-CV, 2013 WL 1343530 (Tex. App.—Amarillo Apr. 3, 2013). “Tex. Tax Code Ann. §§ 151.105 (a) & 151.104(a) (West 2008).”
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