Tex. Health & Safety Code § 161.457

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 161.457 - Collection of Taxes

A person who makes a delivery sale shall collect and remit to the comptroller any taxes imposed by this state in relation to the delivery sale. A person is not required to collect and remit any taxes for which the person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that the taxes have already been paid to this state.

Tex. Health and Safety Code § 161.457

Added by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff. 9/1/2003.