Sec. 152.048.  GROSS RECEIPTS PRESUMED SUBJECT TO TAX.  (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.
Added by Acts 1993, 73rd Leg., ch. 29, Sec. 4, eff. Oct. 1, 1993.