Texas Occupations Code § 702.107 Sales Tax Permit; Proof Of Registration Required

Sec. 702.107. SALES TAX PERMIT; PROOF OF REGISTRATION REQUIRED. (a) A health spa operator shall submit to the comptroller a copy of the operator's certificate of registration at the time the operator applies for a sales tax permit.

(b) The comptroller may not issue a sales tax permit to a health spa operator who fails to comply with this section. The secretary of state shall assist the comptroller in determining whether a business is a health spa under this chapter.

Added by Acts 2005, 79th Leg., Ch. 908 (H.B. 135), Sec. 1, eff. September 1, 2005.

Section: Previous  702.053  702.101  702.102  702.103  702.104  702.105  702.106  702.107  702.151  702.152  702.153  702.154  702.155  702.156  702.157  Next

Last modified: September 28, 2016