(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.
Official text of the Texas Tax Code as published by the Texas Legislative Council.