Texas Tax Code 151.105 – Importation for Storage, Use, or Consumption Presumed
Current as of: 2024 | Check for updates
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(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.
Terms Used In Texas Tax Code 151.105
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.