Tex. Tax Code § 151.403 — WHO MUST FILE A REPORT

(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. Acts 1981, 67th Leg., p. 1569, ch. 389, Sec. 1, eff. Jan. 1, 1982.