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 § 151.301 (2026)

"exempted From The Taxes Imposed By This Chapter"

✓ laws through the 89th Legislature (2025)
Find cases: SyfertCases citing this section TX-LEGstatutes.capitol.texas.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

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.—Austin 1997).
Sort: Relevance Newest Treatment
Texas Citrus Exch. v. Sharp, 955 S.W.2d 164 (Tex. App.—Austin 1997). “Tex. Tax Code Ann. § 151.301 (West 1992).”
Glenn Hegar v. Am. Airlines, Inc., No. 15-24-00113-CV (Tex. App.—15th Dist. Apr. 7, 2025). · cites it 2× “23 Tex. Tax Code §§ 151.301–.3595 . . . . . .”
GTE Sw., Inc. v. Susan Combs, No. 03-08-00561-CV, 2010 WL 2218662 (Tex. App.—Austin June 3, 2010). · cites it 2× “" Tex. Tax. Code Ann. § 151.301 (a), (b) (West 2008); see also id.”
GTE Sw., Inc. v. Susan Combs, No. 03-08-00561-CV (Tex. App.—Austin June 3, 2010). · cites it 2× “” Tex. Tax. Code Ann. § 151.301 (a), (b) (West 2008); see also id.”
Sidetracked Bar, LLC v. Glen Hegar, 665 S.W.3d 81 (Tex. App.—Austin 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 v. Championx, LLC, No. 15-24-00111-CV (Feb. 12, 2026). “See Tex. Tax Code § 151.301. The Manufacturing Exemption specifically excludes certain property such as hand tools and intraplant transportation equipment.”
Kelly Hancock v. Championx, LLC, No. 15-24-00111-CV (Mar. 12, 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. v. John Sharp, No. 03-97-00010-CV (Tex. App.—Austin Oct. 23, 1997). “Tex. Tax Code Ann. § 151.301 (West 1992).”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.