Tex.
Tax Code Section 183.043
Applicability of Other Law
(a)
Except as otherwise provided by this section:(1)
the tax imposed by this subchapter is administered, collected, and enforced in the same manner as the tax under Chapter 151 (Limited Sales, Excise, and Use Tax) is administered, collected, and enforced; and(2)
Chapter 151 (Limited Sales, Excise, and Use Tax) applies to the tax imposed by this subchapter in the same manner as Chapter 151 (Limited Sales, Excise, and Use Tax) applies to the tax imposed under Section 151.051 (Sales Tax Imposed).(b)
Sections 151.027 (Confidentiality of Tax Information)(a), 151.423 (Reimbursement to Taxpayer for Tax Collections), and 151.424 (Discount for Prepayments) do not apply to the tax imposed by this subchapter.(c)
A sale to a permittee of an item described by Section 183.021 (Tax Imposed on Gross Receipts of Permittee from Mixed Beverages) is not a sale for resale for purposes of Section 151.302 (Sales for Resale) if the item is mixed with or becomes a component part of a mixed beverage subject to taxation under this subchapter that is served without any consideration paid to the permittee.(d)
An item subject to tax under this subchapter is exempt from the taxes imposed under Subtitle C, Title 3.(e)
To the extent of a conflict between a provision of this subchapter and a provision of Subchapter I (Tax Due Dates), Chapter 151 (Limited Sales, Excise, and Use Tax), the provision of this subchapter prevails.
Source:
Section 183.043 — Applicability of Other Law, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.183.htm#183.043 (accessed Jun. 5, 2024).
