Tex. Tax Code § 151.704 · Subchapter L. PROHIBITED ACTS AND CIVIL AND CRIMINAL PENALTIES
SALES TAX ABSORPTION; CRIMINAL PENALTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by Subsections (b) and (c), a retailer commits an offense if the retailer directly or indirectly advertises, holds out, or states to a customer or to the public that the tax is not part of the sales price payable by the customer.
(b) A retailer may directly or indirectly advertise, hold out, or state to a customer or to the public that the retailer will pay the tax for the customer if:
(1) the retailer indicates in the advertisement, holding out, or statement that the retailer is paying the tax for the customer;
(2) the retailer does not indicate or imply in the advertisement, holding out, or statement that the sale is exempt or excluded from taxation; and
(3) any purchaser's receipt or other statement given to the customer listing the sales price paid or to be paid by the customer separately states the amount of the tax and indicates that the tax will be paid by the retailer.
(c) This section does not prohibit a utility from billing a customer in one lump-sum price including the utility sales price and the amount of the tax imposed by this chapter.
(d) An offense under this section is a misdemeanor punishable by a fine of not more than $500.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1119 (H.B. 2358), Sec. 2, eff. October 1, 2019.
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 38bb08000cb9d6453d56d861bb37a16ec115bae2dbbc9e343b665c0ec6280623
- 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 § 151.704. Each shows the citation as that text prints it.
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