Sec. 151.106. REGISTRATION OF RETAILERS. (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.
(c) A retailer required to register under this section must comply with Subchapter G of this chapter.
Acts 1981, 67th Leg., p. 1553, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter D. Imposition and Collection of Use Tax
Section 151.101. Use Tax Imposed
Section 151.102. User Liable for Tax
Section 151.103. Collection by Retailer; Purchaser's Receipt
Section 151.104. Sale for Storage, Use, or Consumption Presumed
Section 151.105. Importation for Storage, Use, or Consumption Presumed
Section 151.106. Registration of Retailers