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§ 151.008. "SELLER" OR "RETAILER".  (a) "Seller" or 
"retailer" means a person engaged in the business of making sales of 
taxable items of a kind the receipts from the sale of which are 
included in the measure of the sales or use tax imposed by this 
chapter.
	(b)  "Seller" and "retailer" include:                                          
		(1)  a person in the business of making sales at auction 
of tangible personal property owned by the person or by another;
		(2)  a person who makes more than two sales of taxable 
items during a 12-month period, including sales made in the 
capacity of an assignee for the benefit of creditors or receiver or 
trustee in bankruptcy;
		(3)  a person regarded by the comptroller as a seller or 
retailer under Section 151.024 of this code;
		(4)  a hotel, motel, or owner or lessor of an office or 
residential building or development that contracts and pays for 
telecommunications services for resale to guests or tenants;  and
		(5)  a person who engages in regular or systematic 
solicitation of sales of taxable items in this state by the 
distribution of catalogs, periodicals, advertising flyers, or 
other advertising, by means of print, radio, or television media, 
or by mail, telegraphy, telephone, computer data base, cable, 
optic, microwave, or other communication system for the purpose of 
effecting sales of taxable items.

Acts 1981, 67th Leg., p. 1547, ch. 389, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1985, 69th Leg., ch. 206, § 2, eff. Oct. 1, 1985;  
Acts 1991, 72nd Leg., 1st C.S., ch. 5, § 14.13.
Section:  Previous  151.0045  151.0047  151.0048  151.005  151.006  151.007  151.0075  151.008  151.009  151.010  151.0101  151.0102  151.0103  151.01032. "TELEPHONE PREPAID CALLING CARD." "Telephone prepaid calling card" means a card or other item, including an access code, that represents the right to make one or more telephone calls for which payment is made in incremental amounts and before the call is initiated. The term "telephone prepaid calling card" does not include a card sold by mechanical means for consideration of one dollar or less. Added by Acts 1997, 75th Leg., ch. 1040, § 15, eff. Sept  151.0104  Next

Last modified: August 11, 2007



Business Contracts