Texas Tax Code

§ 151.106 — REGISTRATION OF RETAILERS

TX § 151.106Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. D. IMPOSITION AND COLLECTION OF USE TAX

Statute text

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(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.

Legislative history

Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982.