Tax Code §151.051

In force on Jul 01, 1990 · this text took effect Jul 01, 1990 · same as today's text

SALES TAX IMPOSED

(a) A tax is imposed on each sale of a taxable item in this state. (b) The sales tax rate is 6-1/4 percent of the sales price of the taxable item sold.

History: Added by Acts 1981, 67th Leg., p. 1550, ch. 389, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 13, Sec. 1, eff. Oct. 2, 1984; Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 1, eff. Jan. 1, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 1, Sec. 1; Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 1.01, eff. July 1, 1990.

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Jul 01, 1990 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

JM-1079 (Aug 02, 1989): Whether the county sales tax applies to residential 9-s and electricity sales
JM-0987 (Nov 30, 1988): Applicability of the limited sales and use tax to public entities

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.