82nd Texas Legislature, Regular Session, House Bill 268, Chapter 225 Page: 4 of 13
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H.B. No. 268
1 that seller that the person's registration number is no longer
2 valid. The failure of a person to notify a seller as required by
3 this subsection is considered a failure and refusal to pay the taxes
4 imposed by this chapter by the person required to make the
5 notification.
6 (1) The comptroller shall develop and operate an online
7 system to enable a seller of an item described by Subsection (a) to
8 search and verify the validity of the registration number stated on
9 an exemption certificate. A seller is not required to use the
10 online system.
11 (m) An exemption certificate that states a registration
12 number issued by the comptroller to claim an exemption to which this
13 section applies is sufficient documentation of the seller's receipt
14 of the certificate in good faith for purposes of Sections 151.054
15 and 151.104.
16 (n) The comptroller by rule shall establish procedures by
17 which a seller may accept a blanket exemption certificate with a
18 registration number issued by the comptroller to claim exemptions
19 to which this section applies.
20 (o) A use of an item purchased using an exemption
,21 certificate with a registration number issued under this section in
22 a manner or for a purpose other than the manner or purpose that
23 qualified the sale, lease, rental, or other consumption of the item
24 for the exemption may result in the revocation of the number.
25 (p) A person eligible for a registration number who, at the
26 time of purchasing, leasing, renting, or otherwise consuming an
27 item for which the person may otherwise claim an exemption to which4
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Texas. Legislature. House of Representatives. 82nd Texas Legislature, Regular Session, House Bill 268, Chapter 225, legislative document, 2011; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth311344/m1/4/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.