Section 152.048 - Gross Receipts Presumed Subject to Tax(a) All gross receipts of a seller required to obtain a permit under Section 152.065 are presumed to be subject to the provisions of this code.(b) The presumption provided by Subsection (a) does not apply to receipts:(1) on which a tax imposed under other law is computed and paid to the comptroller; or(2) for which a properly completed resale or exemption certificate is accepted by the seller.(c) The seller may overcome the presumption under Subsection (a) by credible evidence that the receipts are not from a seller-financed sale or that the tax on those receipts has been sent to the comptroller.Added by Acts 1993, 73rd Leg., ch. 29, Sec. 4, eff. Oct. 1, 1993.