Texas Attorney General Opinion: WW-1435 Page: 3 of 12
This text is part of the collection entitled: Texas Attorney General Opinions and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
Honorable Jerry Dellana, page 3
"(D) Limited Sales Permit Is-
suances. After compliance with
paragraph (C) of this Article. by
the applicant, the Comptroller
shall grant and issue to each ap-
plicant without charge a separate
permit for each place of business
within the State. A permit shall
not be assignable and shall be va-
lid only for the person in whose
name it is issued and for the trans-
action of business at the place de-
signated therein, It shall at all
times be conspicuously displayed
at the place for which issued.
"(F) Presumption of Taxability:
Resale Certificate. For the pur-
pose of the proper administration
of this Chapter and to prevent eva-
slon of the limited sales tax it
shall be presumed that all gross
receipts are subject to the tax un-.
til the contrary is established.
The burden of proving that a sale
of tangible personal property is not,
a sale at retail is upon the person
who makes the sale unless he takes
from the purchaser a certificate to
the effect that the tangible pro-
perty is purchased for the purpose
of reselling, leasing or renting it.
"(G) Effect of Resale Certifi-
cate. The resale certificate re-
lieves the seller from the burden of
proof only If taken in _ood faith
from a person who is enraged in the
business of selling, leasing or rent-
4ng4tangible personal proerty. A
resale 'certificate may begtven by
a purchaser, who at the time of pur-
chasing the tangible personal pro-
perty, intends to sell, lease or
rent it in the regular course of
business or is unable to ascertain
at the time of purchase whether theOpinion No. WW-1435
Upcoming Pages
Here’s what’s next.
Search Inside
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-1435, text, September 7, 1962; (https://texashistory.unt.edu/ark:/67531/metapth268048/m1/3/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.