Texas § 151.201 SALES TAX PERMITS.

Texas Statutes

§ 151.201 — SALES TAX PERMITS.

Texas § 151.201

Code TXTax Code

This text of Texas § 151.201 (SALES TAX PERMITS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 151.201 (2026).

Text

Sec. 151.201. SALES TAX PERMITS.

(a)The comptroller shall issue to an applicant who qualifies under Section 151.202 of this code and under Subchapter G of this chapter a separate permit for each place of business in this state.

(b)The holder of a permit shall display it conspicuously in the place of business to which it applies.

(c)A permit is valid only for the person and the place of business to which it applies and is nonassignable.

(d)Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.12(1).

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Sec. 151.201. SALES TAX PERMITS. (a) The comptroller shall issue to an applicant who qualifies under Section 151.202 of this code and under Subchapter G of this chapter a separate permit for each place of business in this state.
(b) The holder of a permit shall display it conspicuously in the place of business to which it applies.
(c) A permit is valid only for the person and the place of business to which it applies and is nonassignable.
(d) Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.12(1).

City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; And City of Farmer's Branch, Texas // Kelly Hancock, in His Official Capacity as Acting Comptroller of Public Accounts of the State of Texas v. Kelly Hancock, in His Official Capacity as Acting Comptroller of Public Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; And City of Round Rock, Texas

(Court of Appeals of Texas, 2025)

Opinion No.

(Texas Attorney General Reports, 1988)

Legislative History

Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 5, Sec. 1; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.04, 14.12(1).