§ 151.010. TAXABLE ITEM.
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TX Code › Code tx › Chapter 151 › Section 151.010
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
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"Taxable item" means tangible personal property and taxable services. Except as otherwise provided by this chapter, the sale or use of a taxable item in electronic form instead of on physical media does not alter the item's tax status.
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