Texas Tax Code - Section 323.303. Sales Tax Permits And Exemption And Resale Certificates
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Texas Laws > Tax Code > Texas Tax Code - Section 323.303. Sales Tax Permits And Exemption And Resale Certificates
Section: 323.205 323.206 323.207 323.208 323.209 323.301 323.302 323.303 323.304 323.305 323.306 323.307 323.308 323.309 323.310
§ 323.303. SALES TAX PERMITS AND EXEMPTION AND RESALE
CERTIFICATES. (a) Each place of business of a retailer must have a
permit issued by the comptroller under Subchapter F, Chapter 151.
(b) The same sales tax permit, exemption certificate, and
resale certificate required by Chapter 151 for the administration
and collection of the taxes imposed by that chapter satisfy the
requirements of this chapter. No additional permit or exemption or
resale certificate may be required.
(c) The comptroller may prescribe the form of an exemption
certificate for a prior contract exemption under this chapter.
Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. 1, 1987.
Last modified: August 11, 2007