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 § 151.303 (2026)

Previously Taxed Items: Use Tax Exemption Or Credit

✓ current as of May 2026
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Sec. 151.303. PREVIOUSLY TAXED ITEMS: USE TAX EXEMPTION OR CREDIT. (a) The storage, use, or other consumption of a taxable item the sale of which is subject to the sales tax is exempted from the use tax imposed by Subchapter D of this chapter.

(b) The storage, use, or other consumption of a taxable item on which the person storing, using, or consuming the item has paid a use tax is exempted from the use tax imposed by Subchapter D of this chapter.

(c) A taxpayer is entitled to a credit against the use tax imposed by Subchapter D of this chapter on a taxable item in an amount equal to the amount of any similar tax paid by the taxpayer in another state on the sale, purchase, or use of the taxable item if the state in which the tax was paid provides a similar credit for a taxpayer of this state.

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

Notes of Decisions
Cited in 1 case, 1997–1997 · leading case: J. Ray McDermott, Inc. v. Morrison, 705 So. 2d 195 (La. Ct. App. 1997).
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J. Ray McDermott, Inc. v. Morrison, 705 So. 2d 195 (La. Ct. App. 1997). “Texas' use tax credit provision is found in Tex. Tax Code § 151.303(c), which provides, in pertinent part, as follows: A taxpayer is entitled to a credit against the use tax imposed by Subchapter D of this chapter on a taxable item in an amount equal to the amount of any similar…”
— Tex. Tax Code § 151.303(c) — 1 case
J. Ray McDermott, Inc. v. Morrison, 705 So. 2d 195 (La. Ct. App. 1997). “Texas' use tax credit provision is found in Tex. Tax Code § 151.303(c), which provides, in pertinent part, as follows: A taxpayer is entitled to a credit against the use tax imposed by Subchapter D of this chapter on a taxable item in an amount equal to the amount of any similar…”
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