General and Special Laws of The State of Texas Passed By The Second Called Session of the Sixty-Eighth Legislature and the Regular Session of the Sixty-Ninth Legislature Page: 231
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68th LEGIS-2nd CALLED SESSION
(2) each service performed in this state;
(3) each rental of property situated in this state;
(4) each royalty for the use of a patent or copyright in this state; and
(5) other business done in this state.
SECTION 2. Section 151.054, Tax Code, is amended to read as follows:
Sec. 151.054. GROSS RECEIPTS PRESUMED SUBJECT TO TAX. (a) Except as
provided by Subsection (d) [Sb seetins (b nd (e}] of this section, all gross receipts of a seller
are presumed to have been subject to the sales tax unless a resale or exemption certificate is
accepted by the seller [asn~l the eentrary is established].
(b) A sale is exempt if [The brden showing that a sale o tangible pereenal popet
is a sale for resale is on the seller unless] the seller receives in good faith from a purchaser,
who is in the business of selling, leasing, or renting taxable items, a resale certificate stating that
the tangible personal property is acquired for the purpose of selling, leasing, or renting it in the
regular course of business or for the purpose of transferring it as an integral part of a taxable
service performed in the regular course of business.
(c) A sale is exempt if the seller receives in good faith from a purchaser an exemption certificate
stating qualifications for an exemption provided in Subchapter H of this chapter.
(d) [{e)] A sale of liquor, wine, beer, or malt liquor by the holder of a manufacturer's license,
wholesaler's permit, general class B wholesaler's permit, local class B wholesaler's permit, local
distributor's permit, or a general, local, or branch distributor's license issued under the Alcoholic
Beverage Code to the holder of a retail license or permit issued under the Alcoholic Beverage
Code is presumed to be a sale for resale. In a sale to which this section applies, the seller is not
required to receive a resale certificate from the purchaser.
(e) Properly executed resale or exemption certificates should be in the possession of the seller at
the time the nontaxable transaction occurs. If the seller is not in possession of these certificates
within 60 days from the date written notice requiring possession of them is given to the seller by the
comptroller, deductions claimed by the seller that require delivery of the certificates shall be
disallowed If the seller acquires the certificates within the 60-day period the comptroller may
verify the reason or basis for exemption claimed in the certificates before allowing any
deductions. A deduction may not be granted on the basis of certificates obtained after the 60-day
period
SECTION 3. Section 151.104, Tax Code, is amended to read as follows:
Sec. 151.104. SALE FOR STORAGE, USE, OR CONSUMPTION PRESUMED. (a) A
sale of tangible personal property by a person for delivery in this state is presumed to be a sale for
storage, use, or consumption in this state unless a resale or exemption certificate is accepted by the
seller [until the eentrary is established].
(b) A sale is exempt if the seller [he burden of showing that a sele of tangible personal
properut'y efo in this state is net for teragee use or i this stete is on
the pe n me ghe sale unless the pere n] receives in good faith from a purchaser, who is
in the business of selling, leasing, or renting taxable items, a resale certificate stating that the
property is acquired for the purpose of selling, leasing, or renting it in the regular course of
business or for the purpose of transferring it as an integral part of a taxable service performed in
the regular course of business.
(c) A sale is exempt if the seller receives in good faith from a purchaser an exemption certificate
stating qualifications for an exemption provided in Subchapter H of this chapter.
(d) Properly executed resale or exemption certificates should be in possession of the seller at the
time the nontaxable transaction occurs. If the seller is not in possession of these certificates within
60 days from the date written notice requiring possession of them is given to the seller by the
comptroller, deductions claimed by the seller that require delivery of the certificates shall be
disallowed If the seller acquires certificates within the 60-day period, the comptroller may verify
the reason or basis for exemption claimed in the certificates before allowing any deductions. A
deduction may not be granted on the basis of certificates obtained after the 60-day period.
ARTICLE 16
SECTION 1. (a) Section 3(a), Chapter 935, Acts of the 62nd Legislature, Regular Session,
1971 (Article 1083, Vernon's Texas Code of Criminal Procedure, Part 2), is amended to read as
follows:
(a) The sum of $5.00 shall be taxed as costs of court, in addition to other taxable court costs,
upon conviction in each misdemeanor case in which the punishment prescribed for the offense
[o-iginel jus-dietion lies in eetes whose ju'risdietien] is limited to a maximum fine of
$200.00 only.231
CH 31, SEC 16-1
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Texas. Legislature. General and Special Laws of The State of Texas Passed By The Second Called Session of the Sixty-Eighth Legislature and the Regular Session of the Sixty-Ninth Legislature, legislative document, 1985; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth221803/m1/235/: accessed May 3, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.