Tex. Tax Code § 151.4261
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A seller is entitled to a credit or reimbursement equal to the amount of sales tax refunded to a purchaser when the purchaser receives a full or partial refund of the sales price of a returned taxable item.
Tex. Tax Code § 151.4261