Tex. Tax Code § 323.202
This is the official text of Tex. Tax Code § 323.202, part of Texas’s Tax Code — governs state and local taxation.
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§ 323.202.
Official statutory text
Sec. 323.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE AMOUNT. The exclusion provided by Section 151.411 applies to a retailer under this chapter 50 percent of whose receipts from the sales of taxable items comes from individual transactions in which the sales price is an amount on which no tax is produced from the combined state and local taxes.
Status: in_force · Read it on the official government site
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