Tax Code §151.201

In force on Oct 27, 1988 · this text took effect Jan 01, 1982 · same as today's text

SALES TAX PERMITS

(a) The comptroller shall issue to an applicant who qualifies under Section 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. (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 (d) Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.12(1).

History: Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 5, Sec. 1; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.04, 14.12(1).

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Jan 01, 1982 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

JM-0973 (Oct 27, 1988): Austin, Texas Whether a non-profit 78774 organization that sells taxable items must.pay the $25 annual fee for a sales tax permit

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.