Texas Tax Code

§ 151.152 — RESALE CERTIFICATE: FORM

TX § 151.152Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. E. RESALE AND EXEMPTION CERTIFICATES

Statute text

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(a)A resale certificate must be substantially in the form prescribed by the comptroller.

(b)A resale certificate must:

(1)be signed by the purchaser or contain an electronic form of the purchaser's signature authorized by the comptroller and contain the purchaser's name and address;

(2)state the purchaser's tax permit number or that the purchaser's application for a tax permit is pending before the comptroller; and

(3)contain a description of the tangible personal property sold, leased, or rented by the purchaser in the regular course of business or transferred as an integral part of a taxable service performed in the regular course of business.

(c)A resale certificate from a person engaged in business in the United Mexican States reselling the taxable item in the United Mexican States, in addition to the information required in Subsection (b), must provide:

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Legislative history

Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 351, Sec. 2, eff. Sept. 1, 1995; Acts 2003, 78th Leg., ch. 1310, Sec. 101, eff. Oct. 1, 2003.