{"data":{"id":"us-tx/tex.-tax-code-151.4261","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.4261","heading":"CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS.","body":"A seller is entitled to a credit or reimbursement equal to the amount of sales tax refunded to a purchaser when the purchaser receives a full or partial refund of the sales price of a returned taxable item.\nAdded by Acts 2009, 81st Leg., R.S., Ch. 1378 (S.B. 1199), Sec. 2, eff. September 1, 2009.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER I. REPORTS, PAYMENTS, AND METHODS OF REPORTING"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.4261","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"9a3d359085fae7930843308315d99588861c9e0b4319de3b8dd67434a48e619a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.426","next":"us-tx/tex.-tax-code-151.427"},"notice":"GroundRules: Original legal text. Not legal advice."}