(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.

Terms Used In Texas Tax Code 151.202

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Signature: includes the mark of a person unable to write, and "subscribe" includes the making of such a mark. See Texas Government Code 312.011
  • Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005

(c) An application that is filed electronically complies with the signature requirement under Subsection (b).

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