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

Tex. Tax Code § 142.008: COOPERATING SOVEREIGNS.

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 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.

Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.

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

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