Tex. Tax Code § 142.003 · Chapter 142. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
LEGISLATIVE FINDING.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The legislature finds that a simplified sales and use tax system will reduce and over time eliminate the burden and costs of all vendors to collect this state's sales and use tax. The legislature also finds that this state should participate in multistate discussions to review or amend the terms of the agreement to simplify and modernize sales and use tax administration to reduce the burden of tax compliance for all sellers and for all types of commerce.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.142.htm
- Text hash
- sha256 798140d26a8b532f7a277232a6d729da2193bb6531f3d248173c5a7b3ac11695
- 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
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.