Tex. Tax Code § 152.065
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A motor vehicle owner required to collect, report, and pay a tax on gross rental receipts imposed by this chapter and a seller required to collect, report, and pay a tax on a seller-financed sale shall register as a retailer with the comptroller in the same manner as is required of a retailer under Subchapter F, Chapter 151.
Tex. Tax Code § 152.065