Tex. Tax Code § 151.106 · Subchapter D. IMPOSITION AND COLLECTION OF USE TAX
REGISTRATION OF RETAILERS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A retailer who sells a taxable item for storage, use, or consumption in this state shall register with the comptroller.
(b) The registration must include:
(1) the name and address of each agent of the retailer operating in the state;
(2) the location of all distribution or sales houses or offices or other places of business in the state; and
(3) other information that the comptroller requires.
(c) A retailer required to register under this section must comply with Subchapter G of this chapter.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 c31281c1509050b02459636220af7be164249957a3ca7da80b90ba40cac16179
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 151.106. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.