Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 151.406 - Contents and Form of Report(a) Except as provided by Section 151.407, a tax report required by this chapter must: (1) for sales tax purposes, show the amount of the total receipts of a seller for the reporting period;(2) for use tax purposes, show the amount of the total receipts from sales by a retailer of taxable items during the reporting period for storage, use, or consumption in this state;(3) show the amount of the total sales prices of taxable items that are subject to the use tax during the reporting period and that were acquired for storage, use, or consumption in this state by a purchaser who did not pay the tax to a retailer;(4) show the amount of the taxes due for the reporting period;(5) show the amount of sales tax refunded for items exported beyond the territorial limits of the United States after receiving documentation under Section 151.307(b)(2); and(6) include other information that the comptroller determines to be necessary for the proper administration of this chapter.(b) The comptroller by rule may determine the manner of reporting gross proceeds from taxable rentals and leases of tangible personal property.(c) The report must be in the form as prescribed by the comptroller.(d) A tax report must be signed by the person required to file it or by the person's authorized agent. Amended by Acts 2003, 78th Leg., ch. 1001, Sec. 5, eff. Jan. 1, 2004 Acts 1981, 67th Leg., p. 1570, ch. 389, Sec. 1, eff. Jan. 1, 1982.