Texas § 151.403 WHO MUST FILE A REPORT.

Texas Statutes

§ 151.403 — WHO MUST FILE A REPORT.

Texas § 151.403

Code TXTax Code

This text of Texas § 151.403 (WHO MUST FILE A REPORT.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 151.403 (2026).

Text

Sec. 151.403. WHO MUST FILE A REPORT.

(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.

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Sec. 151.403. WHO MUST FILE A REPORT. (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.