Tex. Tax Code § 151.152 · Subchapter E. RESALE AND EXEMPTION CERTIFICATES
RESALE CERTIFICATE: FORM.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
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.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 fa2cd16c8c26c6f752adb9f16f92fd429643831828ddcbe51280358282bad194
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.