Section 702.107 - Sales Tax Permit; Proof of Registration Required(a) A health spa operator shall submit to the comptroller a copy of the operator's certificate of registration at the time the operator applies for a sales tax permit.(b) The comptroller may not issue a sales tax permit to a health spa operator who fails to comply with this section. The secretary of state shall assist the comptroller in determining whether a business is a health spa under this chapter.Added by Acts 2005, 79th Leg., Ch. 908, Sec. 1, eff. 9/1/2005.