Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 142.0055: RULES.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE D. COMPACTS AND UNIFORM LAWS
CHAPTER 142. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT

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.

Added by Acts 2003, 78th Leg., ch. 1310, Sec. 95, eff. Oct. 1, 2003.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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