Texas Tax Code 151.106 – Registration of Retailers
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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.
Terms Used In Texas Tax Code 151.106
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
(c) A retailer required to register under this section must comply with Subchapter G of this chapter.