Texas § TX.151.337 - SALES BY OR TO INDIAN TRIBES
Full text of Texas The Texas Constitution § TX.151.337 — SALES BY OR TO INDIAN TRIBES, with citation guidance and answers to common questions.
§ TX.151.337. SALES BY OR TO INDIAN TRIBES
SALES BY OR TO INDIAN TRIBES. (a) A taxable item sold, leased, or rented to, or stored, used, or consumed by, a tribal council or a business owned by a tribal council of the Alabama-Coushatta Indian Tribe, the Tigua Indian Tribe, or the Texas Band of Kickapoo Indians is exempted from the taxes imposed by this chapter. (b) A taxable item sold, leased, or rented by a tribal council or a business owned by a tribal council of the Alabama-Coushatta Indian Tribe, the Tigua Indian Tribe, or the Texas Band of Kickapoo Indians is exempted from the taxes imposed by this chapter if the item is: (1) made by a member of the Indian tribe; (2) a cultural artifact of the Indian tribe; and (3) sold at a location within the boundaries of a reservation or of trust land held by such an Indian tribe. (c) The storage, use, or consumption of a taxable item acquired in a transaction exempted by Subsection (b) of this section is exempted from the use tax imposed by Subchapter D of this chapter until the item is resold or subsequently transferred. Added by Acts 1983, 68th Leg., p. 4870, ch. 859, Sec. 2, eff. Sept. 1, 1983. Amended by Acts 1985, 69th Leg., ch. 717, Sec. 11, eff. Sept. 1, 1985.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.151.337
What does The Texas Constitution § TX.151.337 cover?
Section TX.151.337 ("SALES BY OR TO INDIAN TRIBES") 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.151.337?
A common citation format is "The Texas Constitution § TX.151.337" (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.151.337 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.