56 chapters · 2,122 sections in this title.
Tex. Tax Code § 142.002 Definitions
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Sec. 142.002. DEFINITIONS. In this chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on November 12, 2002. (2) "Certified automated system" means software certified under the agreement to calculate the tax imposed by each jurisdicti…
Tex. Tax Code § 142.003 Legislative Finding
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Sec. 142.003. LEGISLATIVE FINDING. 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 …
Tex. Tax Code § 142.004 Negotiations
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Sec. 142.004. NEGOTIATIONS. This state shall enter into multistate discussions for the purposes of reviewing or amending the agreement embodying the simplification requirements prescribed by Section 142.007. This state may be represented by not more than four delegates for purpos…
Tex. Tax Code § 142.005 Authority To Enter Into Agreement
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Sec. 142.005. AUTHORITY TO ENTER INTO AGREEMENT. (a) The comptroller is authorized and directed to participate in the development of the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substant…