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If the contract or billing is separated ( a separate amount for the scale and a separate charge for labor ) , the contractor must collect tax on the scale or get a properly completed exemption certificate from the customer ( no tax on the labor ) . THE COURT : I think we're now right on the edge , if we have n't already gone afield , of what 's appropriate with this witness 's testimony . During its most recent session , the Texas Legislature passed a bill requiring the Comptroller 's office to collect an annual Telecommunications Infrastructure Fund ( TIF ) assessment of $ 75 million from telecommunication utilities , such as telephone companies , long distance carriers and wireline services , and $ 75 million from commercial mobile service providers , such as cellular phone companies , paging companies and folks who resell these services . A : If the Public Information Report ( PIR ) is not signed , under the law the corporation is " delinquent " for franchise tax purposes . Student organizations that sell taxable items only during one-day fund-raising sales will not be required to hold sales tax permits . The court held that once a filing extension is granted , the four-year statute of limitations runs from the extended due date , rather than from the original due date . Rule 3.555 reflects agency policy by stating that a business loss may only be used by the entity that incurred the business loss . If you have any questions about fuels tax credits or refunds , call one of our tax specialists toll free at 1-800-252-1383 . When he evaluated the textbook , which he had given us a written copy of what he had enumerated by page and where his concern was , certainly the word Darwin appeared in more than one place . If the contract or billing separates the charge for the scale from the charge for the installation , the customer may issue an exemption certificate for the scale , but not for the remodeling labor . And that was the reason that I made the statement on October the 18th , to assure the public that we were , in fact , not behind that edition . THE COURT : But let 's take out the report and the supplemental report and those ancillary exhibits which were not referred to during her testimony . These distributors ' first automotive oil fee returns are due January 25 , 1996 on all " first sales " made during the previous calendar quarter and September 1995 . A separate charge for a caricaturist is the taxable sale of graphic arts rather than an amusement service . It asked for a refund of the tax paid on those materials claiming that the materials were necessary and essential to and used during the manufacturing process . Subsection ( a ) ( 8 ) was amended to include in the definition of " residential use , " the use by the owner of a dwelling , apartment , complex or building or part of a building occupied as a residence and the use by a tenant of a residential building under a contract for an initial term of more than 29 days . Defendants - - if I understand , Mr. Rothschild , what you are requesting is that the expert report and the various publications , in fact , all the exhibits go in , but not to be considered by the Court in our determination other than the testimony that we heard here in court . The Division went on to argue that it should be immaterial whether the service was performed by one entity or more than one and that a service transaction should not be limited to one event , but should be viewed as a series of inseparable events .