# Tex. Tax Code § 151.005

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.005

## Section

- **Citation:** Tex. Tax Code § 151.005
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 151 / Section 151.005

## Text

Sec. 151.005. "SALE" OR "PURCHASE". "Sale" or "purchase" means any of the following when done or performed for consideration:

(1) a transfer of title or possession of tangible personal property;

(2) the exchange, barter, lease, or rental of tangible personal property;

(3) the performance of a taxable service, the charge for an extended warranty or service contract for the performance of a taxable service, or, in the case of an amusement service, a transfer of title to or possession of a ticket or other admission document, the collection of an admission fee, whether by individual performance, subscription series, or membership privilege, the collection of dues or a fee, charge, or assessment, including an initiation fee, by a club or organization for membership or a special privilege, status, or membership classification in the club or organization, or the use of a coin-operated machine;

(4) the production, fabrication, processing, printing, or imprinting of tangible personal property for consumers who directly or indirectly furnish the materials used in the production, fabrication, processing, printing, or imprinting;

(5) the furnishing and distribution of tangible personal property by a social club or fraternal organization to anyone;

(6) the furnishing, preparation, or service of food, meals, or drinks;

(7) a transfer of the possession of tangible personal property if the title to the property is retained by the seller as security for the payment of the price; or

(8) a transfer of the title or possession of tangible personal property that has been produced, fabricated, or printed to the special order of the customer.

## Nearby sections

- [Tex. Tax Code § 151.001 § 151.001. SHORT TITLE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.001.md)
- [Tex. Tax Code § 151.002 § 151.002. APPLICABILITY OF DEFINITIONS, ETC.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.002.md)
- [Tex. Tax Code § 151.003 § 151.003.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.003.md)
- [Tex. Tax Code § 151.004 § 151.004.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.004.md)
- [Tex. Tax Code § 151.005 § 151.005.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.005.md)
- [Tex. Tax Code § 151.006 § 151.006.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.006.md)
- [Tex. Tax Code § 151.007 § 151.007.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.007.md)
- [Tex. Tax Code § 151.008 § 151.008.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.008.md)
- [Tex. Tax Code § 151.009 § 151.009.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.009.md)
- [Tex. Tax Code § 151.010 § 151.010. TAXABLE ITEM.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.010.md)
- [Tex. Tax Code § 151.011 § 151.011.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.011.md)
- [Tex. Tax Code § 151.012 § 151.012. EFFECTIVE DATE OF TAX RATE CHANGES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.012.md)
- [Tex. Tax Code § 151.021 § 151.021. EMPLOYEES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.021.md)
- [Tex. Tax Code § 151.022 § 151.022. RETROACTIVE EFFECT OF RULES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.022.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C151_S151.005. Check the current official text before relying on it. Not legal advice.