{"data":{"id":"us-tx/tex.-tax-code-151.403","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.403","heading":"WHO MUST FILE A REPORT.","body":"(a) A person subject to the sales tax shall file a tax report.\n(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.\n(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.\nActs 1981, 67th Leg., p. 1569, 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 I. REPORTS, PAYMENTS, AND METHODS OF REPORTING"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.403","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"f196a745f4e2f4161dc1dc5e0ab016d0130c91bfc16fee97043ada496ff368ce","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.402","next":"us-tx/tex.-tax-code-151.405"},"notice":"GroundRules: Original legal text. Not legal advice."}