Tex. Tax Code § 151.202 · Subchapter F. SALES TAX PERMITS
APPLICATION FOR PERMIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person desiring to be a seller in this state shall file with the comptroller an application for a permit for each place of business.
(b) An application must:
(1) be on a form prescribed by the comptroller;
(2) state the name under which the applicant transacts or intends to transact business;
(3) give the address of the place of business to which the permit is to apply;
(4) contain any other information required by the comptroller; and
(5) be signed by the owner if the owner is an individual, a member or partner if the owner is an association or partnership, or an executive officer or other person authorized by the corporation to sign the application if the owner is a corporation.
(c) An application that is filed electronically complies with the signature requirement under Subsection (b).
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 102, eff. July 1, 2004.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 15(3), eff. September 1, 2007.
Acts 2015, 84th Leg., R.S., Ch. 307 (S.B. 853), Sec. 1, eff. June 1, 2015.
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 3640395d887def52d8f6b48b6e8a00745055fcdcfd28ad5587fae592ae03bc90
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 151.202. Each shows the citation as that text prints it.
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