(b) The comptroller may increase the amount of a determination that is not final if the additional claim is asserted by the comptroller at or before a hearing on a redetermination.
A taxpayer is entitled to keep or store the taxpayer's records outside this state.
(a) If a person fails to comply with a provision of this chapter or with a rule of the comptroller adopted under this chapter and relating to the sales tax, the comptroller, after a hearing, may revoke or suspend one or more permits issued.
(c) The exemption in this section applies to the total sales price the service provider charges for Internet access to a purchaser, without regard to whether the service provider charges one lump-sum amount or separately bills the purchaser for each user.
A sale shall be public and notice of the sale may be given personally or by mail to the person who deposited the security.(a) Labor to restore, repair, or remodel an improvement to real property is exempted from the taxes imposed by this chapter if: (1) the amount of the charge for labor is separately itemized; and (2) the restoration, repair, or remodeling is performed on an improvement.(f) The comptroller by rule shall establish a uniform date on which all registration numbers issued under this section must be renewed, regardless of the date on which a registration number is initially issued.1, 1985; Acts 1985, 69th Leg.,.(c-4) For purposes of Subdivision (c-2 1 if a grocery store or convenience store contains a type of location listed in that subdivision, the store is considered a like place of business for purposes of that subdivision, but only in relation to items sold.(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.(a) A person may not sign or certify proof of export documentation for the purpose of showing an exemption under Section 151.307 (b 2) unless: (1) the person is: (A) a customs broker licensed by the comptroller under Section 151.157 ; or (B) an authorized.(c) Except as provided by Subsection (d divergent use of property exempted under Section 151.318 that occurs during any month before the fourth anniversary of the date the property is purchased results in sales and use tax being due for that month.
(a) "Seller" or "retailer" means a person engaged in the business of making sales of taxable items of a kind the receipts from the sale of which are included in the measure of the sales or use tax imposed by this chapter.
(e) In this section: (1) "Defense readjustment project" means a person designated by the Texas Economic Development Bank as a defense readjustment project under Chapter 2310, Government Code.
(d) If it is shown on the trial of an offense under this section that the person or officer has previously been finally convicted of two offenses under this section, on conviction the person or officer shall be punished for a Class A misdemeanor punishable.
Furnishing false information TO customs broker; civil penalty.
Failure TO produce certain records after using resale certificate; criminal penalty.(b) This section applies only to the following energy-efficient products: (1) an air conditioner the sales price of which does not exceed 6,000; (2) a clothes washer; beadaholique discount code (3) a ceiling fan; (4) a dehumidifier; (5) a dishwasher; (6) an incandescent or fluorescent lightbulb; (7).If an enterprise project, double jumbo enterprise project, or triple jumbo enterprise project qualifies in a state fiscal year for a refund of taxes in an amount in excess of the applicable limitation provided by this subsection, it may apply for a refund of those.(b) If a taxpayer owes less than 500 for a calendar month or 1,500 for a calendar quarter, the taxes are due and payable on the 20th day of the month following the end of the calendar quarter.In that event, the comptroller shall notify the enterprise as soon as practicable of the comptroller's action and shall provide the enterprise with an opportunity for a hearing on whether the enterprise qualifies to make tax-free purchases under this section.(n) The state may: (1) determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the definition of place of primary use under Subsection (a 2) and give.Items taxed BY other LAW.Added by Acts 2007, 80th Leg.,.S.,.This credit applies to a refund or credit made under an agreement in settlement of a claim for an alleged breach of warranty on a taxable item sold by the seller to the person with whom the agreement is made.In this subsection, "Internet hosting" has the meaning assigned by Section 151.108 (a).