Tax Code § 151.105
Property brought into Texas by a purchaser, and taxable services used in Texas, are presumed to have been purchased from a retailer for use in Texas unless there is evidence otherwise.
- Jurisdiction
- United States — Texas
- Instrument
- Code
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- Undated source snapshot
- Language
- en
- Official source
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importation sales/use tax presumption taxable services
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Tax Code § 151.105
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