Texas § 152.048 GROSS RECEIPTS PRESUMED SUBJECT TO TAX.

Texas Statutes

§ 152.048 — GROSS RECEIPTS PRESUMED SUBJECT TO TAX.

Texas § 152.048

Code TXTax Code

This text of Texas § 152.048 (GROSS RECEIPTS PRESUMED SUBJECT TO TAX.) 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. § 152.048 (2026).

Text

Sec. 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. SUBCHAPTER D. TAX ENFORCEMENT PROCEDURES

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Sec. 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.
SUBCHAPTER D. TAX ENFORCEMENT PROCEDURES