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