Texas Occupations Code 702.107 – Sales Tax Permit; Proof of Registration Required
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(a) A health spa operator shall submit to the comptroller a copy of the operator’s certificate of registration at the time the operator applies for a sales tax permit.
(b) The comptroller may not issue a sales tax permit to a health spa operator who fails to comply with this section. The secretary of state shall assist the comptroller in determining whether a business is a health spa under this chapter.
Terms Used In Texas Occupations Code 702.107
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011