Tex. Tax Code § 151.151
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A purchaser may give a resale certificate for the acquisition of a taxable item if the purchaser intends to sell, lease, or rent it in the regular course of business or transfer it as an integral part of a taxable service performed in the regular course of business.
Tex. Tax Code § 151.151