Sec. 321.303.  SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES.  (a)  Each place of business of a retailer must have a permit issued by the comptroller under Subchapter F, Chapter 151.
(b)  The same sales tax permit, exemption certificate, and resale certificate required by Chapter 151 for the administration and collection of the taxes imposed by that chapter satisfy the requirements of this chapter.  No additional permit or exemption or resale certificate may be required except that the comptroller may prescribe a separate exemption certificate form for the transition exemption for prior contracts and bids under Section 321.209.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.