Only one utility company pays the tax on a commodity. If the commodity is produced by one utility company and distributed by another, the distributor pays the tax.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 182 › Subchapter B
Texas Tax Code § 182.023
Payment of Tax
Miscellaneous Gross Receipts Taxes · Utility Companies
Legislative history
Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982.