Tex. Tax Code § 151.262 — SUITS BY ATTORNEY GENERAL

(a) The attorney general may file suit for an injunction prohibiting a person from engaging in the business of selling taxable items subject to the taxes imposed by this chapter if the person engages in that business and does not have a valid permit or retailer's registration issued to him by the comptroller for each place of business. (b) The attorney general shall bring suit against a person whose name is certified to him under Section 151.259 (b) of this code, the person's sureties, or both, to collect the amount of delinquent tax due. (c) The attorney general may bring suit on a surety bond against the sureties without making the person who is the principal obligor a party to the suit. (d) Venue for a suit under this section is in Travis County. Acts 1981, 67th Leg., p. 1558, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER H. EXEMPTIONS Sec. 151.301. "EXEMPTED FROM THE TAXES IMPOSED BY THIS CHAPTER". If a taxable item is exempted from the taxes imposed by this chapter, the sale, storage, use or other consumption of the item is not subject to the sales tax imposed by Section 151.051 of this code or the use tax imposed by Section 151.101 of this code if the item meets the qualifications for exemption as provided in this subchapter; and when an item is exempted from the taxes imposed by this chapter the receipts from its sale are excluded from the computation of the taxes. Acts 1981, 67th Leg., p. 1559, ch. 389, Sec. 1, eff. Jan. 1, 1982.