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Tex. Tax Code § 151.4261

CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 151.4261, CREDIT OR REIMBURSEMENT IN RETURN TRANSACTIONS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574907
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A seller is entitled to a credit or reimbursement equal to the amount of sales tax refunded to a purchaser when the purchaser receives a full or partial refund of the sales price of a returned taxable item.