Sec. 152.048. GROSS RECEIPTS PRESUMED SUBJECT TO TAX. (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.
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