Court Opinions

State Laws

US Code

US Constitution

Texas Tax Code - Section 323.303. Sales Tax Permits And Exemption And Resale Certificates

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 323.303. Sales Tax Permits And Exemption And Resale Certificates

§ 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