Sec. 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.