Tex. Codes » Tax Code · TITLE 3. LOCAL TAXATION · SUBTITLE C. LOCAL SALES AND USE TAXES · CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT
Texas Codes

Tex. Tax Code § 321.303 (2026)

Sales Tax Permits And Exemption And Resale Certificates

✓ current as of May 2026
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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.

Notes of Decisions
Cited in 2 cases (2 in the last 5 years), 2025–2025 · leading case: City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; & City of Farmer's Branch, Texas // Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas v. Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; & City of Round Rock, Texas (Tex. App. 2025).
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City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; & City of Farmer's Branch, Texas // Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas v. Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; & City of Round Rock, Texas (Tex. App. 2025). “Tex. Tax Code § 321.303; 49 Tex. Reg. 4799 .”
City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; & City of Farmer's Branch, Texas // Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas v. Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; & City of Round Rock, Texas (Tex. App. 2025). “3 Tex. Tax Code § 321.101(f) . . . . . . .”
— Tex. Tax Code § 321.303(a) — 1 case
City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; & City of Farmer's Branch, Texas // Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas v. Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; & City of Round Rock, Texas (Tex. App. 2025). “3 Tex. Tax Code § 321.101(f) . . . . . . .”
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