Tex. Tax Code § 151.406
This is the official text of Tex. Tax Code § 151.406, part of Texas’s Tax Code — governs state and local taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 151.406. CONTENTS AND FORM OF REPORT.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.