Sec. 151.417. DIRECT PAYMENT OF TAX BY PURCHASER. (a) The holder of a direct payment permit issued by the comptroller may give a blanket exemption certificate to sellers who sell, lease, or rent taxable items to the holder of the direct payment permit. The blanket exemption certificate covers all future sales of taxable items to the permit holder and relieves the seller of the obligation of collecting the taxes imposed by this chapter from the permit holder.
(b) A blanket exemption certificate given under this section must contain the direct payment permit number and the statement that the direct payment permit holder agrees to accrue and pay to this state all taxes that are or may become due on the taxable items sold under the exemption certificate to the permit holder.
Acts 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter I. Reports, Payments, and Methods of Reporting
Section 151.401. Tax Due Dates
Section 151.402. Tax Report Dates
Section 151.403. Who Must File a Report
Section 151.405. Other Due Dates Set by Comptroller
Section 151.406. Contents and Form of Report
Section 151.407. Special Use Tax Reports
Section 151.408. Accounting Basis for Reports
Section 151.409. Reports and Payments: Where Made
Section 151.410. Method of Reporting Sales Tax: General Rule
Section 151.411. Method of Reporting: Sellers Having Sales Below Taxable Amount
Section 151.412. Optional Method of Reporting: Percentage of Sales
Section 151.413. Optional Method of Reporting: Small Grocers
Section 151.414. "Retail Grocer" Defined
Section 151.416. Commingled Receipts and Tax
Section 151.417. Direct Payment of Tax by Purchaser
Section 151.4171. Optional Reporting Method: Percentage-Based
Section 151.418. Issuance of Direct Payment Permit
Section 151.419. Application for Direct Payment Permits: Qualifications
Section 151.420. Revocation of Direct Payment Permit
Section 151.421. Voluntary Relinquishment of Direct Payment Permit
Section 151.422. Cancellation or Termination of Direct Payment Permit: Duty of Permit Holder
Section 151.423. Reimbursement to Taxpayer for Tax Collections
Section 151.424. Discount for Prepayments
Section 151.425. Forfeiture of Discount or Reimbursement
Section 151.426. Credits and Refunds for Bad Debts, Returned Merchandise, and Repossessions
Section 151.4261. Credit or Reimbursement in Return Transactions
Section 151.427. Deduction for Property on Which the Tax Is Paid and Held for Resale
Section 151.428. Interest Charged by Retailer on Amounts of Taxes Financed
Section 151.429. Tax Refunds for Enterprise Projects
Section 151.4291. Tax Refunds for Defense Readjustment Projects
Section 151.4292. Tax Refund Pilot Program for Certain Persons Who Employ Apprentices
Section 151.430. Determination of Overpaid Amounts
Section 151.4305. Tax Refunds for Oil or Gas Severance Taxpayers
Section 151.431. Sales and Use Tax Refund for Job Retention
Section 151.432. Deductions of Tax on Ticket or Admission Document to Amusement Service