Texas Tax Code 151.201 – Sales Tax Permits
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(a) The comptroller shall issue to an applicant who qualifies under § 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.
Terms Used In Texas Tax Code 151.201
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
(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(d) Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.12(1).