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These requirements do not prevent an out-of-state retailer from giving a blanket resale certificate as allowed in subsection ( c ) . A statement regarding the acceptance of a blanket exemption certificate by a retailer has now been added to subsection ( d ) ( 5 ) of the adopted rule . The telefiling system has step-by-step instructions and includes an " oops " feature to allow a taxpayer the opportunity to change previously entered information . For example , if the computer system thinks you are outside the city limits , it will print a tax rate that does not include city sales tax . The attorney expressed a concern that an out-of-state retailer could not give a blanket resale certificate because of these requirements . We audited the contractor who installed the system and assessed tax on the installation as taxable remodeling of real property . Richard Dawkins , who states the evidence of evolution reveals a universe without design . A. I believe at this time is when we mentioned about the statement earlier that I was n't aware of who the board member was that made the statement about equal time with creationism and evolution . Another comment concerned the reference to Rule 3.296 concerning agriculture in subsection ( d ) ( 5 ) of the proposed rule regarding the acceptance of a blanket exemption certificate received for agricultural exemptions . A motor carrier based outside of Texas ( without property , representation , or other connections in Texas ) formed a Texas subsidiary to operate a Texas terminal and to provide brokerage services for the " parent " carrier and unrelated carriers . He simply had to because it was the one that he was arguing - - that he was presenting evidence to show that his explanation works better . Second , the judge explained that Hearing No. 27,181 did not stand for the proposition that an improvement to realty , such as a cable transmission system , should be treated differently from other types of improvements to realty . The taxpayer must pre-file its statement of grounds and all evidence ( other than resale and exemption certificates ) on which it intends to rely at the hearing , including summaries of testimony of witnesses . However , it offered no evidence as to what rights its subscribers had over the coaxial cable . It continued by stating that the ranch had not provided evidence that the animals were considered food for human consumption or that the animals were work animals as set out in Rule 3.296 ( a ) ( 1 ) . The seller must keep vehicle identification information for vehicles sold under blanket certificates . A recent amendment to the Tax Code , Chapter 153 allows a permitted supplier to make tax-free sales of diesel fuel to a person who operates a diesel-powered motor vehicle on the public highways and furnishes the permittted supplier a signed statement , provided the diesel cannot be used legally in a motor vehicle on a public highway . A taxpayer offers a procurement card system , which gives its customers a new way of purchasing goods and services .