Tex. Tax Code § 151.010

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 151.010 - Taxable Item

"Taxable item" means tangible personal property and taxable services. Except as otherwise provided by this chapter, the sale or use of a taxable item in electronic form instead of on physical media does not alter the item's tax status.

Tex. Tax Code § 151.010

Acts 2001, 77th Leg., ch. 1263, Sec. 13, eff. Oct. 1, 2001

Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 1, eff. Oct. 2, 1984

Acts 1981, 67th Leg., p. 1547, ch. 389, Sec. 1, eff. Jan. 1, 1982.