Texas Tax Code 154.023 – Impact of Tax
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 154.023
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
The ultimate consumer or user in this state bears the impact of the tax imposed by this chapter. If another person pays the tax, the amount of the tax is added to the price to the ultimate consumer or user.