Texas § 321.303 SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES.

Texas Statutes

§ 321.303 — SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES.

Texas § 321.303

Code TXTax Code

This text of Texas § 321.303 (SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES.) 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. § 321.303 (2026).

Text

Sec. 321.303. 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 except that the comptroller may prescribe a separate exemption certificate form for the transition exemption for prior contracts and bids under Section 321.209 .

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Sec. 321.303. 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 except that the comptroller may prescribe a separate exemption certificate form for the transition exemption for prior contracts and bids under Section 321.209 .

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)