Texas Codes

Tex. Tax Code § 151.301 (2026)

"exempted From The Taxes Imposed By This Chapter"

✓ current as of May 2026

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Sec. 151.301. "EXEMPTED FROM THE TAXES IMPOSED BY THIS CHAPTER". If a taxable item is exempted from the taxes imposed by this chapter, the sale, storage, use or other consumption of the item is not subject to the sales tax imposed by Section 151.051 of this code or the use tax imposed by Section 151.101 of this code if the item meets the qualifications for exemption as provided in this subchapter; and when an item is exempted from the taxes imposed by this chapter the receipts from its sale are excluded from the computation of the taxes.

Acts 1981, 67th Leg., p. 1559, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions

Cited in 8 cases (4 in the last 5 years), 1997–2026 · 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). “Tex. Tax Code Ann. § 151.301 (West 1992).”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Am. Airlines, Inc. (Tex. App. 2025). · cites it 2× “23 Tex. Tax Code §§ 151.301–.3595 . . . . . .”

GTE Sw., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2010). · cites it 2× “" Tex. Tax. Code Ann. § 151.301 (a), (b) (West 2008); see also id.”

GTE Sw., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2010). · cites it 2× “” Tex. Tax. Code Ann. § 151.301 (a), (b) (West 2008); see also id.”

Sidetracked Bar, LLC v. Glen Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2022). “335(a)); see also Tex. Tax Code § 151.301 (“If a taxable item is exempted from the taxes imposed by this chapter, [its] sale .”

Kelly Hancock, Acting Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (2026). “See Tex. Tax Code § 151.301. The Manufacturing Exemption specifically excludes certain property such as hand tools and intraplant transportation equipment.”

Texas Citrus Exch., a Texas Coop. Ass'n v. John Sharp, Comptroller of Pub. Accounts of the State of Texas & Dan Morales, Attorney Gen. of the State of Texas (Tex. App. 1997). “Tex. Tax Code Ann. § 151.301 (West 1992).”

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