(b) To claim an exemption to which this section applies, a gift cards for small business australia registration number issued by the comptroller must be stated on the exemption certificate provided by the purchaser of the item.
Each person who has the person's registration number revoked by the comptroller is liable for taxes, including penalty and interest from the date of purchase, imposed under this chapter on purchases for which the person claimed an exemption under this section, regardless of whether the.
If the nontaxable charges cannot reasonably be identified, the charges from the sale of both nontaxable services and taxable telecommunications services are attributable to taxable telecommunications services.
(a) The following items are exempted from the taxes imposed by this chapter: (1) a drug or medicine, other than insulin, if prescribed or dispensed for a human or animal by a licensed practitioner of the healing arts; (2) insulin; (3) a drug or medicine.(b) Tangible personal property vikings buffet deal grocer used to perform a taxable service is not considered resold unless the care, custody, and control of the tangible personal property is transferred to the purchaser of the service.(a) A sale of a taxable item by a person for delivery longhorn coupon codes 2015 in this state is presumed to be a sale for storage, use, or consumption in this state unless a resale or exemption certificate is accepted by the seller.(e) The refund provided by this section does not apply to the taxes imposed under Subtitle C, Title.A sale is exempted under this subsection if: Text of subsec.(b) This section applies only to the following energy-efficient products: (1) an air conditioner the sales price of which does not exceed 6,000; (2) a clothes washer; (3) a ceiling fan; (4) a dehumidifier; (5) a dishwasher; (6) an incandescent or fluorescent lightbulb; (7).The term includes access ports, adapters, bags and bottles, cannulae, cassettes, catheters, clamps, connectors, drip chambers, extension sets, filters, in-line ports, luer locks, needles, poles, pumps and batteries, spikes, tubing, valves, volumetric chambers, and items designed or intended to connect qualifying products to one another.(b) A retailer engaged in business in this state as provided by Section 151.107 of this code shall file a tax report with respect to the use tax.(h) For purposes of the exemption under Subsection (a 5 an aircraft is considered to be for use exclusively in connection with an agricultural use if 95 percent of the use of the aircraft is for a purpose described by Subsections (a 5 A)-(F).
(e) The comptroller may provide stamps only to a customs broker licensed under Section 151.157.
Failure TO report OR PAY TAX.
The comptroller shall require a customs broker or authorized employee to use the website to actually produce the documentation after providing all necessary information.(c) The sale of an energy-efficient product to which this section applies is exempted from the taxes imposed by this chapter if the sale takes place during a period beginning at 12:01.m.Taxable items sold OR provided under destination management services contracts.Services BY employees OF property management companies.(e) The amount of divergent use during a month is: (1) the total time the property operates for a divergent use during a month, measured in hours; or (2) the total output of the property during divergent use during a month, measured in a manner.The comptroller may prescribe by rule the procedures by which a purchaser must establish the predominant use of the natural gas or electricity.(a) Tangible personal property that is shipped or brought into this state by a purchaser is presumed, in the absence of evidence to the contrary, to have been purchased from a retailer for storage, use, or consumption in this state.Until that date, a person is entitled to a credit or refund of a portion of the taxes paid under this chapter on an item that after January 1, 2008, will be exempted from the taxes imposed by this chapter under Subsection (b).