Sec. 151.151. RESALE CERTIFICATE. 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.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter E. Resale and Exemption Certificates
Section 151.151. Resale Certificate
Section 151.152. Resale Certificate: Form
Section 151.153. Resale Certificate: Commingled Fungible Goods
Section 151.154. Resale Certificate: Liability of Purchaser
Section 151.155. Exemption Certificate
Section 151.1551. Registration Number Required for Timber and Certain Agricultural Items
Section 151.156. Tax-Free Purchases of Certain Exported Items
Section 151.157. Customs Brokers
Section 151.1575. Requirements Relating to Issuing Documentation Showing Exportation of Property
Section 151.158. Export Stamps