Texas Attorney General Opinion: JM-973 Page: 2 of 5
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 Bob Bullock - Page 2
organization must pay the prescribed $25 sales tax permit
renewal fee in an instance in which it has been issued a
sales tax permit properly in the first instance and it sells
items that are taxable. We understand you to refer to an
organization that falls within subsection (a) of section
151.310, Tax Code, subdivisions (1) or (2), that are not
selling items pursuant to an auction, as permitted by
subsections (c) and (d). We conclude that a non-profit
organization that sells taxable items is required to pay the
annual $25 fee for a renewal of its sales tax permit.
The Limited Sales, Excise, and Use Tax is codified at
chapter 151 of the Tax Code. Section 151.201 of the Tax
Code governs the issuance of sales tax permits and provides:
(a) The comptroller shall issue to an
applicant who qualifies under Section 151.202
of this code and under Subchapter G of this
chapter (sections 151.251 - 151.262,
governing sellers and retailers providing
security for the payment of the taxes imposed
by the chapter] and who pays to the
comptroller the permit fee in the amount
provided by this section a separate permit
for each place of business in this state.
(b) The holder of a permit shall display
it conspicuously in the place of business to
which it applies.
(c) A permit is valid only for the person
and the place of business to which it applies
and is nonassignable.
(d) The permit fee is $25. The fee does
not apply v to the .issuance of a temporary
permit under Section 151.252 of this code.
(Emphasis added.)
Section 151.202 of the Tax Code governs the application
for a permit; subsection (a) provides:
(Footnote Continued)
exemption does not reach taxable items that such an
organization itself sells, except only as provided by
section 151.310. Thus, even if the organizations about
which you inquire fell within section 151.310, that fact
would not be dispositive of your question.p. 4951
(JM- 97 3 )
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: JM-973, text, October 27, 1988; (https://texashistory.unt.edu/ark:/67531/metapth273411/m1/2/: accessed April 23, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.