Tex. Tax Code § 152.048
GROSS RECEIPTS PRESUMED SUBJECT TO TAX
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 152.048, GROSS RECEIPTS PRESUMED SUBJECT TO TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575011
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Full text
(a) All gross receipts of a seller required to obtain a permit under Section 152.065 are presumed to be subject to the provisions of this code.
(b) The presumption provided by Subsection (a) does not apply to receipts:
(1) on which a tax imposed under other law is computed and paid to the comptroller; or
(2) for which a properly completed resale or exemption certificate is accepted by the seller.
(c) The seller may overcome the presumption under Subsection (a) by credible evidence that the receipts are not from a seller-financed sale or that the tax on those receipts has been sent to the comptroller.