§ 151.002. APPLICABILITY OF DEFINITIONS, ETC.

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TX Code › Code tx › Chapter 151 › Section 151.002

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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The definitions and other provisions of this chapter relating to the collection, administration, and enforcement of the taxes imposed by this chapter, including the requirements for sales tax permits, apply to the parties to a sale of a taxable item that is exempted from the taxes imposed by this chapter but that is subject to the taxes imposed by a city under Chapter 321 of this code.

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