Texas § TX.151.105 - IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED
Full text of Texas The Texas Constitution § TX.151.105 — IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED, with citation guidance and answers to common questions.
§ TX.151.105. IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED
IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED. (a) Tangible personal property that is shipped or brought into this state by a purchaser is presumed, in the absence of evidence to the contrary, to have been purchased from a retailer for storage, use, or consumption in this state. (b) A taxable service used in this state is presumed, in the absence of evidence to the contrary, to have been purchased from a retailer for use in this state. Acts 1981, 67th Leg., p. 1552, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.151.105
What does The Texas Constitution § TX.151.105 cover?
Section TX.151.105 ("IMPORTATION FOR STORAGE, USE, OR CONSUMPTION PRESUMED") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.151.105?
A common citation format is "The Texas Constitution § TX.151.105" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.151.105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.