Tex. Tax Code § 152.048 · Subchapter C. COLLECTION OF TAXES
GROSS RECEIPTS PRESUMED SUBJECT TO TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) All gross receipts of a seller required to obtain a permit under Section 152.065 are presumed to be subject to the provisions of this code.
(b) The presumption provided by Subsection (a) does not apply to receipts:
(1) on which a tax imposed under other law is computed and paid to the comptroller; or
(2) for which a properly completed resale or exemption certificate is accepted by the seller.
(c) The seller may overcome the presumption under Subsection (a) by credible evidence that the receipts are not from a seller-financed sale or that the tax on those receipts has been sent to the comptroller.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 29, Sec. 4, eff. Oct. 1, 1993.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Text hash
- sha256 939bdd56f98e85afc9cbd469277343034fadc889ffedc9b66bcc18181dc713a2
- 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
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