Texas Tax Code

§ 151.006 — "SALE FOR RESALE."

TX § 151.006Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. A. GENERAL PROVISIONS

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(a)"Sale for resale" means a sale of:

(1)tangible personal property or a taxable service to a purchaser who acquires the property or service for the purpose of reselling it as a taxable item as defined by Section 151.010 in the United States of America or a possession or territory of the United States of America or in the United Mexican States in the normal course of business in the form or condition in which it is acquired or as an attachment to or integral part of other tangible personal property or taxable service;

(2)tangible personal property to a purchaser for the sole purpose of the purchaser's leasing or renting it in the United States of America or a possession or territory of the United States of America or in the United Mexican States in the normal course of business to another person, but not if incidental to the leasing or renting of real estate;

(3)tangible personal property to a purchaser who acquires the property for the purpose of transferring it in the United States of America or a possession or territory of the United States of America or in the United Mexican States as an integral part of a taxable service;

(4)a taxable service performed on tangible personal property that is held for sale by the purchaser of the taxable service; or

(5)tangible personal property or a taxable service to a purchaser who acquires the property or service for the purpose of transferring it as an integral part of performing a contract, or a subcontract of a contract, for the sale, other than the lease or rental, of tangible personal property with an entity or organization exempted from the taxes imposed by this chapter under Section 151.309 or 151.310 only if the purchaser:

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 2, eff. September 1, 2007. Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 12.01, eff. October 1, 2011. Acts 2015, 84th Leg., R.S., Ch. 426 (S.B. 755), Sec. 1, eff. June 10, 2015. Acts 2019, 86th Leg., R.S., Ch. 638 (S.B. 1525), Sec. 3, eff. June 10, 2019.