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

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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.—Austin 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.—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…”
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, 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.”
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, 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.”
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, 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, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas 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, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas, 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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