Texas law on any date › Tax Code
Tax Code §151.202
In force on Jun 01, 2015 · this text took effect Jun 01, 2015 · same as today's text
APPLICATION FOR PERMIT
(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.
(c) An application that is filed electronically complies with the signature requirement under Subsection (b).
History: Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 102, eff. July 1, 2004. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319 ), Sec. 15(3), eff. September 1, 2007. Acts 2015, 84th Leg., R.S., Ch. 307 (S.B. 853 ), Sec. 1, eff. June 1, 2015.
Source: the Legislature's file server, seen Nov 08, 2026.
Every version on file
- Effective Jun 01, 2015 · seen Nov 2026–Nov 2026
Attorney General opinions that cite it
- JM-0987 (Nov 30, 1988): Applicability of the limited sales and use tax to public entities
- 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.