Texas Code § 302.056

EXEMPTION: CERTAIN COMMERCIAL SALES
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Sec. 302.056. EXEMPTION: CERTAIN COMMERCIAL SALES. This chapter does not apply to a sale in which the purchaser is a business that intends to:
(1) resell the item purchased; or
(2) use the item purchased in a recycling, reuse, remanufacturing, or manufacturing process.

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