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 § 151.302 (2026)

Sales For Resale

✓ current as of May 2026
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Sec. 151.302. SALES FOR RESALE. (a) The sale for resale of a taxable item is exempted from the taxes imposed by this chapter.

(b) Tangible personal property used to perform a taxable service is not considered resold unless the care, custody, and control of the tangible personal property is transferred to the purchaser of the service.

(c) Internal or external wrapping, packing, and packaging supplies used by a person in wrapping, packing, or packaging tangible personal property or in the performance of a service for the purpose of furthering the sale of the tangible personal property or the service may not be purchased by the person for resale.

(d) In this section, "wrapping," "packing," and "packaging supplies" include:

(1) wrapping paper, wrapping twine, bags, cartons, crates, crating material, tape, rope, rubber bands, labels, staples, glue, and mailing tubes; and

(2) excelsior, straw, cardboard fillers, separators, shredded paper, ice, dry ice, cotton batting, shirt boards, hay laths, and property used inside a package to shape, form, stabilize, preserve, or protect the contents.

Acts 1981, 67th Leg., p. 1559, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 206, Sec. 7, eff. Oct. 1, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.06.

Notes of Decisions
Cited in 35 cases (3 in the last 5 years), 1985–2025 · leading case: Strayhorn v. Raytheon E-Sys., Inc., 101 S.W.3d 558 (Tex. App.—Austin 2003).
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Strayhorn v. Raytheon E-Sys., Inc., 101 S.W.3d 558 (Tex. App.—Austin 2003). · cites it 2× “” Tex. Tax Code Ann. § 151.302 (a) (West 2002).”
USA Waste Servs. of Houston, Inc. v. Strayhorn, 150 S.W.3d 491 (Tex. App.—Austin 2004). · cites it 2× “” Tex. Tax Code Ann. § 151.302 (a). The purpose of the sale-for-resale exemption is to prevent double taxation.”
Sharp v. Clearview Cable TV, Inc., 960 S.W.2d 424 (Tex. App.—Austin 1998). · cites it 3× “Tex. Tax Code Ann. § 151.302 (b) (West 1992) (emphasis added).”
Combs v. Health Care Servs. Corp., 401 S.W.3d 623 (Tex. 2013). “Tex. Tax Code § 151.302(b). . R.R. Comm’n of Tex.”
7-Eleven, Inc. v. Combs, 311 S.W.3d 676 (Tex. App.—Austin 2010). · cites it 2× “See Tex. Tax Code Ann. § 151.302 (a) ("The sale for resale of a taxable item is exempted from the taxes imposed by this chapter.”
Perry v. Breland, 16 S.W.3d 182 (Tex. App.—Eastland 2000). “Section 503.021 prohibits any person from engaging in business as a car dealer without a dealer number.”
Bullock v. Cordovan Corp., 697 S.W.2d 432 (Tex. App.—Austin 1985). · cites it 2× “Tex.Tax Code Ann. § 151.101(a) (1982). In district court, Cordovan argued successfully that its operation was entitled to the benefit of the Tex.”
Sharp v. Cox Texas Publications, Inc., 943 S.W.2d 206 (Tex. App.—Austin 1997). “Tex. Tax Code Ann. § 151.302 (West 1992).”
Laredo Coca-cola Bottling Co. v. Combs, 317 S.W.3d 735 (Tex. App.—Austin 2010). “See Tex. Tax Code Ann. § 151.302 (a). Appellants rely on the following statutory definition of "sale for resale": "Sale for resale" means a sale of .”
Laredo Coca-Cola Bottling Co. v. Combs, 317 S.W.3d 735 (Tex. App.—Austin 2010). “See Tex. Tax Code Ann. § 151.302 (a). Appellants rely on the following statutory definition of “sale for resale”: “Sale for resale” means a sale of .”
E. De La Garza, Inc. v. Carole Keeton Rylander, as Comptroller of Pub. Accounts & Greg Abbott, as Attorney Gen. for the State of Texas, No. 03-05-00245-CV (Tex. App.—Austin Nov. 10, 2005). · cites it 4× “See Tex. Tax Code Ann. § 151.302 (a) (West 2002); see also 34 Tex.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025). · cites it 2× “Tex. Tax Code § 151.302(a). A sale for resale is the sale of a taxable item to a purchaser who acquires the taxable item for the purpose of reselling it as a taxable item in the United States or Mexico in the normal course of business in the form or condition in which it is…”
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Tex. Tax Code § 151.302(a): 5 cases
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025). “Tex. Tax Code § 151.302(a). A sale for resale is the sale of a taxable item to a purchaser who acquires the taxable item for the purpose of reselling it as a taxable item in the United States or Mexico in the normal course of business in the form or condition in which it is…”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas// Gold's Texas Holdings Grp. v. Gold's Texas Holdings Grp.// Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas, 598 S.W.3d 730 (Tex. App.—Austin 2020).
Cheddar's Casual Café, Inc. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas, 644 S.W.3d 771 (Tex. App.—Austin 2022).
Houston Wire & Cable Co. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas, No. 03-07-00006-CV (Tex. App.—Austin Dec. 12, 2007).
Houston Wire & Cable Co. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas, No. 03-07-00006-CV (Tex. App.—Austin Mar. 12, 2008).
Tex. Tax Code § 151.302(a)(1): 1 case
Alamo Nat'l Bldg. Mgmt., LP v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas, No. 13-17-00040-CV (Tex. App.—Corpus Christi Jan. 24, 2019).
Tex. Tax Code § 151.302(b): 2 cases
Combs v. Health Care Servs. Corp., 401 S.W.3d 623 (Tex. 2013). “Tex. Tax Code § 151.302(b). . R.R. Comm’n of Tex.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Apr. 30, 2025).
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