Tex. Civ. Prac. & Rem. Code § 37.0055 · Chapter 37. DECLARATORY JUDGMENTS
DECLARATIONS RELATING TO LIABILITY FOR SALES AND USE TAXES OF ANOTHER STATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section, "state" includes any political subdivision of that state.
(b) A district court has original jurisdiction of a proceeding seeking a declaratory judgment that involves:
(1) a party seeking declaratory relief that is a business that is:
(A) organized under the laws of this state or is otherwise owned by a resident of this state; or
(B) a retailer registered with the comptroller under Section 151.106, Tax Code; and
(2) a responding party that:
(A) is an official of another state; and
(B) asserts a claim that the party seeking declaratory relief is required to collect sales or use taxes for that state based on conduct of the business that occurs in whole or in part within this state.
(c) A business described by Subsection (b)(1) is entitled to declaratory relief on the issue of whether the requirement of another state that the business collect and remit sales or use taxes to that state constitutes an undue burden on interstate commerce under Section 8, Article I, United States Constitution.
(d) In determining whether to grant declaratory relief to a business under this section, a court shall consider:
(1) the factual circumstances of the business's operations that give rise to the demand by the other state; and
(2) the decisions of other courts interpreting Section 8, Article I, United States Constitution.
Notes and commentary — not statutory text
History
Added by Acts 2007, 80th Leg., R.S., Ch. 699 (H.B. 2010), Sec. 1, eff. September 1, 2007.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/CP/htm/CP.37.htm
- Text hash
- sha256 3f94b6185b5452747ba2094dc81a11c8cc887e53e4a248d7157b84295d618fa7
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.