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Tex. Tax Code § 151.403

WHO MUST FILE A REPORT

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 151.403, WHO MUST FILE A REPORT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574883
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(a) A person subject to the sales tax shall file a tax report. (b) A retailer engaged in business in this state as provided by Section 151.107 of this code shall file a tax report with respect to the use tax. (c) A person who acquires a taxable item, the storage, use, or consumption of which is subject to the use tax, shall file a tax report if the person did not pay the use tax to a retailer.