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 § 151.331 (2026)

Rolling Stock; Train Fuel And Supplies

✓ current as of May 2026
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Sec. 151.331. ROLLING STOCK; TRAIN FUEL AND SUPPLIES. (a) Rolling stock, locomotives, and fuel and supplies essential to the operation of locomotives and trains are exempted from the taxes imposed by this chapter.

(b) Electricity, natural gas, and other fuels used or consumed predominately in the repair, maintenance, or restoration of rolling stock are exempt from the taxes imposed by this chapter.

Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 1025, Sec. 1, eff. Oct. 1, 1995.

Notes of Decisions
Cited in 4 cases, 2009–2009 · leading case: Reynolds Metals Co. v. Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the States of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009).
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Reynolds Metals Co. v. Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the States of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). · cites it 3× “Tex. Tax Code Ann. § 151.331 (a) (West 2008).”
Reynolds Metals Co. v. Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the States of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). · cites it 3× “Tex. Tax Code Ann. § 151.331 (a) (West 2008).”
Reynolds Metals Co. v. Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the States of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). · cites it 3× “Tex. Tax Code Ann. § 151.331 (a) (West 2008).”
Reynolds Metals Co. v. Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the States of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). · cites it 3× “Tex. Tax Code Ann. § 151.331 (a) (West 2008).”
— Tex. Tax Code § 151.331(a) — 4 cases
Reynolds Metals Co. v. Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the States of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). “Tex. Tax Code Ann. § 151.331 (a) (West 2008).”
Reynolds Metals Co. v. Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the States of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). “Tex. Tax Code Ann. § 151.331 (a) (West 2008).”
Reynolds Metals Co. v. Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the States of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). “Tex. Tax Code Ann. § 151.331 (a) (West 2008).”
Reynolds Metals Co. v. Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the States of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2009). “Tex. Tax Code Ann. § 151.331 (a) (West 2008).”
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