Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 151.151: RESALE CERTIFICATE.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
SUBCHAPTER E. RESALE AND EXEMPTION CERTIFICATES

A purchaser may give a resale certificate for the acquisition of a taxable item if the purchaser intends to sell, lease, or rent it in the regular course of business or transfer it as an integral part of a taxable service performed in the regular course of business.

Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 20.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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