Texas Tax Code 151.406 – Contents and Form of Report
(a) Except as provided by § 151.407, a tax report required by this chapter must:
(1) for sales tax purposes, show the amount of the total receipts of a seller for the reporting period;
(2) for use tax purposes, show the amount of the total receipts from sales by a retailer of taxable items during the reporting period for storage, use, or consumption in this state;
(3) show the amount of the total sales prices of taxable items that are subject to the use tax during the reporting period and that were acquired for storage, use, or consumption in this state by a purchaser who did not pay the tax to a retailer;
(4) show the amount of the taxes due for the reporting period;
(5) show the amount of sales tax refunded for items exported beyond the territorial limits of the United States after receiving documentation under § 151.307(b)(2); and
(6) include other information that the comptroller determines to be necessary for the proper administration of this chapter.
(b) The comptroller by rule may determine the manner of reporting gross proceeds from taxable rentals and leases of tangible personal property.
Terms Used In Texas Tax Code 151.406
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- 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
- Rule: includes regulation. See Texas Government Code 311.005
- Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
(c) The report must be in the form as prescribed by the comptroller.
(d) A tax report must be signed by the person required to file it or by the person’s authorized agent.