Tex. Tax Code § 151.002
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The definitions and other provisions of this chapter relating to the collection, administration, and enforcement of the taxes imposed by this chapter, including the requirements for sales tax permits, apply to the parties to a sale of a taxable item that is exempted from the taxes imposed by this chapter but that is subject to the taxes imposed by a city under Chapter 321 of this code.
Tex. Tax Code § 151.002