60th Texas Legislature, First Called Session, House Bill 2 Page: 10 of 24
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H.B. No. 2
"(A) Liability for Use Tax: Extinguishment of Liability.
Every person storing, using or otherwise consuming in this State
tangible personal property purchased from a retailer or leased or
rented from another person for such purpose is liable for the tax.
His liability is not extinguished until the tax has been paid to
this State, except that a receipt from a retailer engaged in busi-
ness in this State or from a retailer who is authorized by the
Comptroller, under such rules and regulations as he may prescribe,
to collect the tax and who is, for the purposes of this Chapter
relating to the use tax regarded as a retailer engaged in business
in this State, given to the purchaser pursuant to paragraph (B) of
this Article is sufficient to relieve the purchaser from further
liability for the tax to which the receipt refers.
"(B) Collection by Retailer: Purchaser's Receipt. Every
retailer engaged in business in this State and selling, leasing or
renting tangible personal property for storage, use, or other con-
sumption in this State shall at the time of making the sale collect
any use tax which may be due from the purchaser and give to the
purchaser a receipt therefor in the manner and form prescribed by
"'Retailer engaged in business in this State' as used in this
Section (B) and the preceding Section (A) means and includes any of
"(1) Any retailer maintaining, occupying, or using, perma-
nently or temporarily, directly or indirectly, or through a subsid-
iary, or agent, by whatever name called, an office, place of
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60th Texas Legislature, First Called Session, House Bill 2, text, 1968; (https://texashistory.unt.edu/ark:/67531/metapth595271/m1/10/: accessed July 22, 2019), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Texas Southern University.