Texas Tax Code

§ 151.008 — "SELLER" OR "RETAILER"

TX § 151.008Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. A. GENERAL PROVISIONS

Statute text

View on source

(a)"Seller" or "retailer" means a person engaged in the business of making sales of taxable items of a kind the receipts from the sale of which are included in the measure of the sales or use tax imposed by this chapter.

(b)"Seller" and "retailer" include:

(1)a person in the business of making sales at auction of tangible personal property owned by the person or by another;

(2)a person who makes more than two sales of taxable items during a 12-month period, including sales made in the capacity of an assignee for the benefit of creditors or receiver or trustee in bankruptcy;

(3)a person regarded by the comptroller as a seller or retailer under Section 151.024;

(4)a hotel, motel, or owner or lessor of an office or residential building or development that contracts and pays for telecommunications services for resale to guests or tenants;

…

Legislative history

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 30.01, eff. January 1, 2012. Acts 2019, 86th Leg., R.S., Ch. 182 (H.B. 1525), Sec. 1, eff. October 1, 2019.