Sec. 702.107.  SALES TAX PERMIT; PROOF OF REGISTRATION REQUIRED.  (a)  A health spa operator shall submit to the comptroller a copy of the operator's certificate of registration at the time the operator applies for a sales tax permit.
(b)  The comptroller may not issue a sales tax permit to a health spa operator who fails to comply with this section.  The secretary of state shall assist the comptroller in determining whether a business is a health spa under this chapter.
Added by Acts 2005, 79th Leg., Ch. 908 (H.B. 135), Sec. 1, eff. September 1, 2005.