Texas Codes

Tex. Tax Code § 151.024 (2026)

Persons Who May Be Regarded As Retailers

✓ current as of May 2026

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Sec. 151.024. PERSONS WHO MAY BE REGARDED AS RETAILERS. If the comptroller determines that it is necessary for the efficient administration of this chapter to regard a salesman, representative, peddler, or canvasser as the agent of a dealer, distributor, supervisor, or employer under whom he operates or from whom he obtains the tangible personal property that he sells, whether or not the sale is made in his own behalf or for the dealer, distributor, supervisor, or employer, the comptroller may so regard the salesman, representative, peddler, or canvasser, and may regard the dealer, distributor, supervisor, or employer as a retailer or seller for the purpose of this chapter.

Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions

Cited in 1 case, 2004–2004 · leading case: Alpine Indus., Inc. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. for the State of Texas (Tex. App. 2004).

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Alpine Indus., Inc. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. for the State of Texas (Tex. App. 2004). · cites it 6× “See Tex. Tax Code Ann. § 151.024 (West 2002); Former 34 Tex.”

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