Sec. 702.107. SALES TAX PERMIT; PROOF OF REGISTRATION REQUIRED. (a) A health spa operator shall submit to the comptroller a copy of the operator's certificate of registration at the time the operator applies for a sales tax permit.
(b) The comptroller may not issue a sales tax permit to a health spa operator who fails to comply with this section. The secretary of state shall assist the comptroller in determining whether a business is a health spa under this chapter.
Added by Acts 2005, 79th Leg., Ch. 908 (H.B. 135), Sec. 1, eff. September 1, 2005.
Structure Texas Statutes
Subtitle M - Regulation of Other Health Professions
Subchapter C. Certificate of Registration
Section 702.101. Certificate of Registration Required
Section 702.102. Application Requirements
Section 702.103. Certificate of Registration Nontransferable; Application by New Owner
Section 702.104. Term; Renewal
Section 702.105. Certificate Posting
Section 702.106. Change of Information
Section 702.107. Sales Tax Permit; Proof of Registration Required