(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.
Texas Legal Code