Sec. 323.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES. (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.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 323 - County Sales and Use Tax Act
Subchapter D. Administration of Taxes
Section 323.301. Comptroller to Collect and Administer Taxes
Section 323.302. Comptroller's Reporting Duties
Section 323.3022. Tax Information
Section 323.303. Sales Tax Permits and Exemption and Resale Certificates
Section 323.304. Discounts for Prepayment and Tax Collection
Section 323.306. Comptroller's Rules
Section 323.307. Delinquent Taxes: Limitations
Section 323.308. Seizure and Sale of Property
Section 323.309. Suit for Tax Collection
Section 323.310. Disapproval of County Suit