Tex. Tax Code § 142.008 · Chapter 142. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
COOPERATING SOVEREIGNS.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
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 dfd1ba24953e67aa97fc76fcf08c78df01f676ea94e9bc0b3b5f46093a0a6960
- 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.