The definitions and other provisions of this chapter relating to the collection, administration, and enforcement of the taxes imposed by this chapter, including the requirements for sales tax permits, apply to the parties to a sale of a taxable item that is exempted from the taxes imposed by this chapter but that is subject to the taxes imposed by a city under Chapter 321 of this code.
Tex. Tax Code § 151.002
APPLICABILITY OF DEFINITIONS, ETC
Known as the Limited Sales, Excise, and Use Tax Act
The act spans §§ 151–151 (266 sections).
Applied in 1 court decision — leading case Szostek v. Texas Comptroller of Public Accounts (In Re Szostek) (2010)
Most recently applied in Szostek v. Texas Comptroller of Public Accounts (In Re Szostek) (June 2010)
Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.