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Another suggestion was that we change previously existing wording in subsection ( d ) ( 1 ) so that all gross receipts of a retailer are only presumed to be taxable and a change to subsection ( d ) ( 5 ) to eliminate the requirement that a retailer be familiar with the exemptions available for the items the retailer sells . The judge referenced Hearing No. 29,688 in which that judge determined that taxable data processing services were being provided when that taxpayer created databases and transferred those data bases to customers on some sort of medium , such as diskettes or tapes . Yet another suggestion was to eliminate the previously existing wording in subsection ( d ) ( 2 ) requiring an out-of - state retailer to show on the resale certificate the state to which the property is taken for resale and to attach an invoice describing the taxable item purchased and showing the exact street address or office address from which the taxable item will be resold . Section 235.10 guides our relationships with students and provides that the professional educator may not knowingly and intentionally misrepresent subject matter or curriculum . Under the separate-entity theory , the net assets have to be restated to reflect B 's cost to A in order to correctly recognize the merger and subsequent transfer to C. And the science department was up in that rotation for getting new textbooks , and we were sort of justifying which textbooks we wanted , how they were significantly different from the previous textbook , why we needed new textbooks , and that kind of thing . Texas franchise tax is computed using the separate-entity theory . The proposed rule was not changed because the suggested language in subsection ( d ) ( 2 ) does not directly address the proposed rule amendment and the proposed refund of overpayments is in conflict with Texas Civil Statutes , Article 1446c . We again reiterated how we teach evolution , sort of the same conversation that we had had with Mr. Bonsell the previous year . The actual address or location from which an out-of-state retailer sells the taxable items is important information needed by the Comptroller to administer the state tax laws . A. I just remember giving - - they were doing a survey , sort of , of different textbooks that were out there or different textbooks used , and I just remember getting this one as an example of one that 's used in other universities or high schools , that type of thing . So that sort of related to , again , did n't necessarily believe that man evolved , and , you know , if we were asking students to do that , it showed that man evolved and that kind of thing . 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 .