Tex. Tax Code § 323.303

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 323.303 - Sales Tax Permits and Exemption and Resale Certificates
(a) Each place of business of a retailer must have a permit issued by the comptroller under Subchapter F, Chapter 151.
(b) The same sales tax permit, exemption certificate, and resale certificate required by Chapter 151 for the administration and collection of the taxes imposed by that chapter satisfy the requirements of this chapter. No additional permit or exemption or resale certificate may be required.
(c) The comptroller may prescribe the form of an exemption certificate for a prior contract exemption under this chapter.

Tex. Tax Code § 323.303

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.