Tex. Tax Code § 142.0055 · Chapter 142. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
RULES.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The comptroller may adopt rules relating to the administration and collection of the sales and use tax as necessary to comply with the agreement, including rules establishing the requirements for a seller to be a Model 1 seller, Model 2 seller, or Model 3 seller.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 1310, Sec. 95, eff. Oct. 1, 2003.
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 e5c818f6fccf3c9caaad830e8dc5a6d8bf97cc56557c3724450b7fee73d8e0ea
- 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.