Texas Codes

Tex. Tax Code § 151.302 (2026)

Sales For Resale

✓ current as of May 2026

Find cases: SyfertCases citing this section TX-LEGstatutes.capitol.texas.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

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. 2003).

Sort: Relevance Newest Treatment

Strayhorn v. Raytheon E-Sys., Inc., 101 S.W.3d 558 (Tex. App. 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. 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. 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. 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. 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. 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. 1997). “Tex. Tax Code Ann. § 151.302 (West 1992).”

Laredo Coca-cola Bottling Co. v. Combs, 317 S.W.3d 735 (Tex. App. 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. 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 (Tex. App. 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 (Tex. App. 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…”

Show all 35 citing cases →

— 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 (Tex. App. 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 (Tex. App. 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 (Tex. App. 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 (Tex. App. 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 (Tex. App. 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 (Tex. App. 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 (Tex. App. 2025).

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.