{"data":{"id":"us-tx/tex.-tax-code-152.048","jurisdiction":"us-tx","citation":"Tex. Tax Code § 152.048","heading":"GROSS RECEIPTS PRESUMED SUBJECT TO TAX.","body":"(a) All gross receipts of a seller required to obtain a permit under Section 152.065 are presumed to be subject to the provisions of this code.\n(b) The presumption provided by Subsection (a) does not apply to receipts:\n(1) on which a tax imposed under other law is computed and paid to the comptroller; or\n(2) for which a properly completed resale or exemption certificate is accepted by the seller.\n(c) The seller may overcome the presumption under Subsection (a) by credible evidence that the receipts are not from a seller-financed sale or that the tax on those receipts has been sent to the comptroller.\nAdded by Acts 1993, 73rd Leg., ch. 29, Sec. 4, eff. Oct. 1, 1993.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES","SUBCHAPTER C. COLLECTION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.048","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"e03fbe2151ccb7850e593be7ab0b2a68ca7cf7bb8be5a9cd72605a11bbf57f4d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-152.0475","next":"us-tx/tex.-tax-code-152.061"},"notice":"GroundRules: Original legal text. Not legal advice."}