Texas Tax Code

§ 151.107 — RETAILER ENGAGED IN BUSINESS IN THIS STATE

TX § 151.107Title 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)For the purpose of this subchapter and in relation to the use tax, a retailer is engaged in business in this state if the retailer:

(1)maintains, occupies, or uses in this state permanently, temporarily, directly, or indirectly or through a subsidiary or agent by whatever name, an office, distribution center, sales or sample room or place, warehouse, storage place, or any other physical location where business is conducted;

(2)has a representative, agent, salesman, canvasser, or solicitor operating in this state under the authority of the retailer or its subsidiary for the purpose of selling or delivering or the taking of orders for a taxable item;

(3)derives receipts from the sale, lease, or rental of tangible personal property situated in this state;

(4)engages in regular or systematic solicitation of sales of taxable items in this state by the distribution of catalogs, periodicals, advertising flyers, or other advertising, by means of print, radio, or television media, or by mail, telegraphy, telephone, computer data base, cable, optic, microwave, or other communication system for the purpose of effecting sales of taxable items;

(5)solicits orders for taxable items by mail or through other media and under federal law is subject to or permitted to be made subject to the jurisdiction of this state for purposes of collecting the taxes imposed by this chapter;

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Legislative history

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 30.02, eff. January 1, 2012. Acts 2019, 86th Leg., R.S., Ch. 51 (H.B. 2153), Sec. 4, eff. October 1, 2019.