reglab/housing_qa huggingface dataset:
TX Tax Code § 151.154 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter E. Resale and Exemption Certificates|Section 151.154. Resale Certificate: Liability of Purchaser

Sec. 151.154.  RESALE CERTIFICATE:  LIABILITY OF PURCHASER.  (a)  If a purchaser who gives a resale certificate makes any use of the taxable item other than retention, demonstration, or display while holding it for sale, lease, or rental in the regular course of business or for transfer as an integral part of a taxable service in the regular course of business, the purchaser shall be liable for payment of the sales tax on the value of the taxable item for any period during which the taxable item is used other than for retention, demonstration, or display.(b)  The value of an item of tangible personal property is the fair market rental value of the tangible personal property, which is the amount that a purchaser would pay on the open market to rent or lease the tangible personal property for his use.  The value of a taxable service is the fair market value of the taxable service, which is the amount that a purchaser would pay on the open market to obtain the service for the use of the purchaser.(c)  If an item of tangible personal property has no fair market rental value or if a taxable service has no fair market value, the original purchase price shall be the measure of the tax.(d)  At any time, the person making the divergent use may cease paying tax on the fair market rental value or fair market value and may pay sales tax on the original purchase price without credit for taxes previously paid.(e)  A purchaser of a taxable item who gives a resale certificate is not liable for the tax imposed by this chapter if he donates the item to an organization exempted under Section 151.309 or 151.310(a)(1) or (2) of this code;  except that any use by the purchaser of the taxable item other than retention, demonstration, or display shall be subject to taxes imposed by this section.(f)  A purchaser who issues a resale certificate for the purchase of a taxable item is liable for payment of the sales tax on the purchase price of the taxable item if the purchaser uses the item as a part of the excludable consideration on the purchase of another taxable item.|Acts 1981, 67th Leg., p. 1554, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 8, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1040, Sec. 19, eff. Sept. 1, 1997.|
TX Tax Code § 151.155 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter E. Resale and Exemption Certificates|Section 151.155. Exemption Certificate

Sec. 151.155.  EXEMPTION CERTIFICATE.  (a)  Except as provided by Section 151.3181 for property used in manufacturing, if a purchaser certifies in writing to a seller that a taxable item sold, leased, or rented to the purchaser will be used in a manner or for a purpose that qualifies the sale of the item for an exemption from the taxes imposed by this chapter, and if the purchaser then uses the item in some other manner or for some other purpose, the purchaser is liable for the payment of the sales tax on the value of the taxable item for any period during which the item is used in the divergent manner or for the divergent purpose.(b)  The value of an item of tangible personal property is the fair market rental value of tangible personal property, which is the amount that a purchaser would pay on the open market to rent or lease the property for his use.  The value of a taxable service is the fair market value of the taxable service, which is the amount that a purchaser would pay on the open market to obtain the service for the use of the purchaser.(c)  If an item of tangible personal property has no fair market rental value or if a taxable service has no fair market value, the original purchase price shall be the measure of tax.(d)  At any time, the person making the divergent use may cease paying tax on the fair market rental value or fair market value and may pay sales tax on the original purchase price without credit for taxes previously paid.(e)  A purchaser of a taxable item who gives an exemption certificate is not liable for the tax imposed by this chapter if he donates the taxable item to an organization exempted under Section 151.309 or 151.310(a)(1) or (2) of this code;  except that any use by the purchaser of the taxable item other than retention, demonstration, or display shall be subject to taxes imposed by this section.|Acts 1981, 67th Leg., p. 1554, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 9, eff. Oct. 1, 1995;  Acts 2001, 77th Leg., ch. 1263, Sec. 15, eff. Oct. 1, 2001.|
TX Tax Code § 151.156 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter E. Resale and Exemption Certificates|Section 151.156. Tax-Free Purchases of Certain Exported Items

Sec. 151.156.  TAX-FREE PURCHASES OF CERTAIN EXPORTED ITEMS.  (a)  The comptroller by rule may establish procedures by which a maquiladora enterprise or its agent may make tax-free purchases in this state of tangible personal property that is exempted from the taxes imposed by this chapter because the property is immediately exported beyond the territorial limits of the United States.(b)  The comptroller may issue a permit to an enterprise that the comptroller authorizes to make tax-free purchases under this section and the comptroller's rules and may allow an authorized maquiladora enterprise to make a tax-free purchase by executing an exemption certificate or in any other manner the comptroller provides.(c)  To qualify to make tax-free purchases under this section, a maquiladora enterprise must apply to the comptroller and comply with any requirements the comptroller requires to administer this section and to prevent the evasion of state and local sales and use taxes.  The comptroller may require a maquiladora enterprise to post a bond or other security in the amount the comptroller considers reasonable to ensure the payment of state and local sales and use taxes.  The comptroller shall require a maquiladora enterprise authorized to make tax-free purchases under this section to make available to the comptroller on request its books and records relating to its maquiladora status, operations, and purchases.(d)  The comptroller shall require a maquiladora enterprise authorized to make tax-free purchases under this section to make a report of its tax-free purchases at least quarterly and may require the enterprise to include in a report any other information the comptroller requires.(e)  The comptroller may suspend or revoke the permit or other authorization of an enterprise to make tax-free purchases under this section without notice for good cause.  In that event, the comptroller shall notify the enterprise as soon as practicable of the comptroller's action and shall provide the enterprise with an opportunity for a hearing on whether the enterprise qualifies to make tax-free purchases under this section.(f)  In this section, "maquiladora enterprise" means a business entity chartered by the government of the United Mexican States and authorized by that government to make duty-free imports of raw materials, component parts, or other property into Mexico to be used in manufacturing, processing, or assembling items by the business entity in Mexico primarily for export from Mexico.|Added by Acts 1989, 71st Leg., ch. 903, Sec. 2, eff. June 14, 1989.|
TX Tax Code § 151.158 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter E. Resale and Exemption Certificates|Section 151.158. Export Stamps

Sec. 151.158.  EXPORT STAMPS.  (a)  The comptroller shall have printed or manufactured stamps in the design, size, and quantity the comptroller determines is necessary for the purpose of this section.(b)  The comptroller may designate the method of identification for the stamps.(c)  The comptroller shall require that the stamps be manufactured so that a stamp may be easily and securely attached to export documentation.(d)  The comptroller shall change the design of the stamps at least once each calendar quarter, or more frequently if the comptroller determines it is necessary for the enforcement of this section and the comptroller's rules.(e)  The comptroller may provide stamps only to a customs broker licensed under Section 151.157.(f)  A stamp is invalid if transferred to a person other than the customs broker to whom the comptroller issued the stamp, to an authorized employee of that customs broker, or to an authorized independent contractor.(g)  The comptroller shall charge $2.10 for each stamp.  The comptroller shall use: (1)  $1.60 of the money from the sale of the stamps only for costs related to producing the stamps, including costs of materials, labor, and overhead; and(2)  the remaining 50 cents only for enforcement of the laws relating to customs brokers under this title.(g-1)  Any unspent money shall be deposited to the credit of the general revenue fund.(g-2)  Customs brokers who return unused stamps to the comptroller's office on a quarterly basis shall get credit towards the purchase of new stamps.(h)  The comptroller may require stamps to be purchased in minimum quantities if the comptroller considers it necessary for the efficient administration of this section.|Added by Acts 1993, 73rd Leg., ch. 955, Sec. 1, eff. June 19, 1993.  Amended by Acts 2003, 78th Leg., ch. 1001, Sec. 3, eff. Jan. 1, 2004.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 904 (S.B. 776), Sec. 3, eff. September 1, 2011.|
TX Tax Code § 151.159 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter E. Resale and Exemption Certificates|Section 151.159. Refunds; Identification Cards

Sec. 151.159.  REFUNDS;  IDENTIFICATION CARDS.  (a)  The comptroller in writing may authorize a customs broker to refund taxes collected under this chapter at export locations specified by the comptroller.(b)  The comptroller may issue an export identification card to a wholesaler or retailer.  The card must contain the picture of the person to whom the card is issued.  The comptroller may issue the card only if the wholesaler or retailer shows by clear and convincing evidence that the wholesaler or retailer is a citizen and resident of a foreign country and that any tangible personal property purchased in this state by the wholesaler or retailer is for export purposes only and is to be used or consumed outside the territorial limits of the United States.  A wholesaler or retailer issued an export identification card may use the card only to facilitate the preparation of documentation by a customs broker under Section 151.307(b).  The comptroller may require a wholesaler or retailer applying for an export identification card to submit any information in any form the comptroller determines is necessary and to pay a fee in an amount the comptroller determines is necessary to pay for the cost of issuing the card.|Added by Acts 1993, 73rd Leg., ch. 955, Sec. 1, eff. June 19, 1993.|
TX Tax Code § 151.160 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter E. Resale and Exemption Certificates|Section 151.160. Deposits

Sec. 151.160.  DEPOSITS.  Penalties collected by the comptroller shall be deposited into general revenue.  Fees and charges collected by the comptroller under this Act shall be considered reimbursements for expenses of administration and shall be available for use by the comptroller in accordance with provisions in the General Appropriations Act appropriating such revenues for use by agencies.|Added by Acts 1993, 73rd Leg., ch. 955, Sec. 1, eff. June 19, 1993.|
TX Tax Code § 151.201 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter F. Sales Tax Permits|Section 151.201. Sales Tax Permits

Sec. 151.201.  SALES TAX PERMITS.  (a)  The comptroller shall issue to an applicant who qualifies under Section 151.202 of this code and under Subchapter G  of this chapter a separate permit for each place of business in this state.(b)  The holder of a permit shall display it conspicuously in the place of business to which it applies.(c)  A permit is valid only for the person and the place of business to which it applies and is nonassignable.(d)  Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.12(1).|Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 5, Sec. 1;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.04, 14.12(1).|
TX Tax Code § 151.202 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter F. Sales Tax Permits|Section 151.202. Application for Permit

Sec. 151.202.  APPLICATION FOR PERMIT.  (a)  A person desiring to be a seller in this state shall file with the comptroller an application for a permit for each place of business.(b)  An application must:(1)  be on a form prescribed by the comptroller;(2)  state the name under which the applicant transacts or intends to transact business;(3)  give the address of the place of business to which the permit is to apply;(4)  contain any other information required by the comptroller;  and(5)  be signed by the owner if the owner is an individual, a member or partner if the owner is an association or partnership, or an executive officer or other person authorized by the corporation to sign the application if the owner is a corporation.(c)  An application that is filed electronically complies with the signature requirement under Subsection (b).|Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 102, eff. July 1, 2004.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 15(3), eff. September 1, 2007.Acts 2015, 84th Leg., R.S., Ch. 307 (S.B. 853), Sec. 1, eff. June 1, 2015.|
TX Tax Code § 151.2021 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter F. Sales Tax Permits|Section 151.2021. Cancellation of Inactive Permit

Sec. 151.2021.  CANCELLATION OF INACTIVE PERMIT.  (a)  The comptroller may cancel a sales tax permit under this section if the permit holder has reported no business activity for 12 consecutive months.  No business activity means zero total sales, zero taxable sales, and zero taxable purchases.(b)  To cancel a permit, the comptroller shall send a notice of the comptroller's intention to cancel the permit to the permit holder at the address shown on the permit.  The notice must specify the date on which the comptroller intends to cancel the permit.  That date must be at least 30 days after the date the comptroller sends the notice to the permit holder.  The comptroller may not cancel the permit before the date specified in the notice.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 5, Sec. 2.  Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.05.|
TX Tax Code § 151.203 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter F. Sales Tax Permits|Section 151.203. Suspension and Revocation of Permit

Sec. 151.203.  SUSPENSION AND REVOCATION OF PERMIT.  (a)  If a person fails to comply with a provision of this chapter or with a rule of the comptroller adopted under this chapter and relating to the sales tax, the comptroller, after a hearing, may revoke or suspend one or more permits issued to the person.(b)  A person whose permit the comptroller proposes to revoke or suspend is entitled to 20 days' written notice of the time and place of the hearing on the revocation or suspension.  At the hearing the person must show cause why each permit should not be suspended or revoked.(c)  The comptroller shall give written notice of the revocation or suspension of a permit to the holder of the permit.(d)  Notices under this section may be served on the permit holder personally or may be mailed to the permittee's address as shown in the records of the comptroller.|Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.204 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter F. Sales Tax Permits|Section 151.204. Reissued or New Permit After Revocation or Suspension

Sec. 151.204.  REISSUED OR NEW PERMIT AFTER REVOCATION OR SUSPENSION.  (a)  A new permit may not be issued to a former holder of a revoked permit unless the comptroller is satisfied that the person will comply with the provisions of this chapter and the rules of the comptroller relating to the sales tax.(b)  The comptroller may prescribe the terms under which a suspended permit may be reissued.(c)  Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.12(2).|Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 5, Sec. 3;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.12(2).|
TX Tax Code § 151.205 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter F. Sales Tax Permits|Section 151.205. Appeals

Sec. 151.205.  APPEALS.  A taxpayer may appeal the revocation or suspension of a tax permit in the same manner that appeals are made from a final deficiency determination.|Acts 1981, 67th Leg., p. 1556, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.251 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter G. Seller's and Retailer's Security|Section 151.251. Security Required

Sec. 151.251.  SECURITY REQUIRED.  (a)  An applicant for a sales tax permit or for registration as a retailer under Section 151.106 of this code must file with the comptroller adequate security for the payment of the taxes imposed by this chapter.(b)  If the holder of a sales tax permit or a retailer registered under Section 151.106 of this code who is exempted under Section 151.254 of this code from filing security under this subchapter is determined by the comptroller to be delinquent in the payment of the taxes imposed by this chapter, the comptroller shall require the holder or retailer to file with the comptroller adequate security for the payment of the taxes imposed by this chapter.(c)  For the purposes of Subsection (b) of this section, a holder of a permit or a retailer is delinquent in the payment of the taxes imposed by this chapter if the holder or retailer fails to file all reports due or to pay any determination before the day the determination could be paid without additional penalty.(d)  If the comptroller determines that it is necessary to ensure compliance with this chapter, the comptroller may require security from a person as a condition to retaining a permit under this chapter.|Acts 1981, 67th Leg., p. 1556, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.252 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter G. Seller's and Retailer's Security|Section 151.252. Temporary Permit

Sec. 151.252.  TEMPORARY PERMIT.  (a)  The comptroller may issue a temporary sales tax permit or retailer's registration to an applicant for a period determined by the comptroller in order to arrange for and provide the security required by this subchapter.(b)  A temporary permit or registration expires without further notice on the expiration date shown on the temporary permit or registration.|Acts 1981, 67th Leg., p. 1556, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.253 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter G. Seller's and Retailer's Security|Section 151.253. Security: Requirements

Sec. 151.253.  SECURITY:  REQUIREMENTS.  (a)  The security required by this subchapter may be a cash bond, a bond from a surety company chartered or authorized to do business in this state, a certificate of deposit, a certificate of savings or U.S. Treasury bond, an assignment of negotiable stocks or bonds that has been approved by the comptroller, or any other security deemed by the comptroller to be sufficient for the payment of taxes imposed by this chapter.(b)  The comptroller shall fix the amount of security required in each case, taking into consideration the amount of tax that has or is expected to become due from the person under this chapter and all other applicable local sales and use taxes and the necessity to protect the state against the failure to pay these taxes.  The maximum amount of security that may be required is the greater of $100,000 or four times the amount of the person's average monthly tax liability.(c)  A bond qualifying under this subchapter must be a continuing instrument and a new and separate obligation for the penal sum named in the bond for each calendar year or portion of a calendar year while the bond is in effect.  The bond must remain in effect until the surety or sureties are released and discharged.|Acts 1981, 67th Leg., p. 1556, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1365, ch. 281, Sec. 7, eff. Oct. 1, 1983;  Acts 2001, 77th Leg., ch. 442, Sec. 11, eff. Sept. 1, 2001.|
TX Tax Code § 151.254 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter G. Seller's and Retailer's Security|Section 151.254. Exemption From Filing Security

Sec. 151.254.  EXEMPTION FROM FILING SECURITY.  (a)  A person who has filed security under this subchapter is exempted from the security requirements of this subchapter and is entitled, on request, to have the comptroller return, refund, or release the security if in the judgment of the comptroller the person has for two consecutive years continuously complied with the conditions of the security filed under this subchapter.(b)  A person who received a sales tax permit or was registered as a retailer before January 1, 1974, and has not been determined to be delinquent as provided by Section 151.251(b) of this code or been required to file security under this subchapter is exempted from filing security.|Acts 1981, 67th Leg., p. 1557, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.255 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter G. Seller's and Retailer's Security|Section 151.255. Notice

Sec. 151.255.  NOTICE.  (a)  If the comptroller determines that the holder of a permit or a registered retailer is required to file security under Section 151.251(b) of this code, the comptroller shall notify the person in writing that security is required to be filed and state the amount of security set by the comptroller.(b)  Notice under this subsection shall be mailed to the permit holder or registered retailer at the address shown in the comptroller's records.|Acts 1981, 67th Leg., p. 1557, ch. 389, Sec. 1, eff. Jan. 1, 1982.|