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

Tex. Tax Code § 323.303: SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE C. LOCAL SALES AND USE TAXES
CHAPTER 323. COUNTY SALES AND USE TAX ACT
SUBCHAPTER D. ADMINISTRATION OF TAXES

(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, Sec. 1, eff. Sept. 1, 1987.

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

Browse this collection