Tax Code › Title 2 › Chapter 151 › Subchapter I
Texas Tax Code § 151.4261
Credit or Reimbursement in Return Transactions
Limited Sales, Excise, and Use Tax · Reports, Payments, and Methods of Reporting
A seller is entitled to a credit or reimbursement equal to the amount of sales tax refunded to a purchaser when the purchaser receives a full or partial refund of the sales price of a returned taxable item.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Legislative history
Added by Acts 2009, 81st Leg., R.S., Ch. 1378 (S.B. 1199), Sec. 2, eff. September 1, 2009.
