{"data":{"id":"us-tx/tex.-tax-code-151.106","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.106","heading":"REGISTRATION OF RETAILERS.","body":"(a) A retailer who sells a taxable item for storage, use, or consumption in this state shall register with the comptroller.\n(b) The registration must include:\n(1) the name and address of each agent of the retailer operating in the state;\n(2) the location of all distribution or sales houses or offices or other places of business in the state; and\n(3) other information that the comptroller requires.\n(c) A retailer required to register under this section must comply with Subchapter G of this chapter.\nActs 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER D. IMPOSITION AND COLLECTION OF USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.106","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b985eb8f17d9f721bd5a9ab9a25ece14073a73029d836ded48796e8aaa10c7f8","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.105","next":"us-tx/tex.-tax-code-151.107"},"notice":"GroundRules: Original legal text. Not legal advice."}