Texas § TX.323.303 - SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES
Full text of Texas The Texas Constitution § TX.323.303 — SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES, with citation guidance and answers to common questions.
§ TX.323.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES
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. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.323.303
What does The Texas Constitution § TX.323.303 cover?
Section TX.323.303 ("SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.323.303?
A common citation format is "The Texas Constitution § TX.323.303" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.323.303 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.