Texas § TX.151.152 - RESALE CERTIFICATE
Full text of Texas The Texas Constitution § TX.151.152 — RESALE CERTIFICATE, with citation guidance and answers to common questions.
§ TX.151.152. RESALE CERTIFICATE
RESALE CERTIFICATE: FORM. (a) A resale certificate must be substantially in the form prescribed by the comptroller. (b) A resale certificate must: (1) be signed by the purchaser or contain an electronic form of the purchaser's signature authorized by the comptroller and contain the purchaser's name and address; (2) state the purchaser's tax permit number or that the purchaser's application for a tax permit is pending before the comptroller; and (3) contain a description of the tangible personal property sold, leased, or rented by the purchaser in the regular course of business or transferred as an integral part of a taxable service performed in the regular course of business. (c) A resale certificate from a person engaged in business in the United Mexican States reselling the taxable item in the United Mexican States, in addition to the information required in Subsection (b), must provide: (1) the purchaser's United Mexican States federal identification number; and (2) any other information required by the comptroller. Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 351, Sec. 2, eff. Sept. 1, 1995; Acts 2003, 78th Leg., ch. 1310, Sec. 101, eff. Oct. 1, 2003.
Frequently Asked Questions About Texas § TX.151.152
What does The Texas Constitution § TX.151.152 cover?
Section TX.151.152 ("RESALE CERTIFICATE") 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.151.152?
A common citation format is "The Texas Constitution § TX.151.152" (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.151.152 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.