Tex. Tax Code § 151.403 · Subchapter I. REPORTS, PAYMENTS, AND METHODS OF REPORTING
WHO MUST FILE A REPORT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1569, 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 44c89685d6aba40b92209d2047de92f89b8a3f160a4d0059be2d31fa467c9005
- 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
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