(a) All gross receipts of a seller required to obtain a permit under Section 152.065 are presumed to be subject to the provisions of this code.
(b) The presumption provided by Subsection (a) does not apply to receipts:
(1) on which a tax imposed under other law is computed and paid to the comptroller; or
(2) for which a properly completed resale or exemption certificate is accepted by the seller.
(c) The seller may overcome the presumption under Subsection (a) by credible evidence that the receipts are not from a seller-financed sale or that the tax on those receipts has been sent to the comptroller.
Official text of the Texas Tax Code as published by the Texas Legislative Council.