(a) Each place of business of a retailer must have a permit issued by the comptroller under Subchapter F, Chapter 151.
(b) The same sales tax permit, exemption certificate, and resale certificate required by Chapter 151 for the administration and collection of the taxes imposed by that chapter satisfy the requirements of this chapter. No additional permit or exemption or resale certificate may be required.
(c) The comptroller may prescribe the form of an exemption certificate for a prior contract exemption under this chapter.
Official text of the Texas Tax Code as published by the Texas Legislative Council.