Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
Texas Codes

Tex. Tax Code § 151.403 (2026)

Who Must File A Report

✓ current as of May 2026
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Sec. 151.403. WHO MUST FILE A REPORT. (a) A person subject to the sales tax shall file a tax report.

(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.

(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.

Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: W. Robert Brown v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015).
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W. Robert Brown v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). · cites it 2× “” Tex. Tax Code § 151.403(a), (c). When arguing that he was entitled to summary judgment, the Comptroller asserted that Brown was obligated to file a report regarding the sale of the airplane because he owed use taxes on the purchase.”
— Tex. Tax Code § 151.403(a) — 1 case
W. Robert Brown v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “” Tex. Tax Code § 151.403(a), (c). When arguing that he was entitled to summary judgment, the Comptroller asserted that Brown was obligated to file a report regarding the sale of the airplane because he owed use taxes on the purchase.”
— Tex. Tax Code § 151.403(c) — 1 case
W. Robert Brown v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “” Tex. Tax Code § 151.403(a), (c). When arguing that he was entitled to summary judgment, the Comptroller asserted that Brown was obligated to file a report regarding the sale of the airplane because he owed use taxes on the purchase.”
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