Texas Tax Code 151.403 – Who Must File a Report
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(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 § 151.107 of this code shall file a tax report with respect to the use tax.
Terms Used In Texas Tax Code 151.403
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
(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.