{"data":{"id":"us-tx/tex.-tax-code-142.001","jurisdiction":"us-tx","citation":"Tex. Tax Code § 142.001","heading":"TITLE.","body":"This chapter may be cited as the Simplified Sales and Use Tax Administration Act.\nAdded by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE D. COMPACTS AND UNIFORM LAWS","CHAPTER 142. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.142.htm#142.001","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"4be0bd687e0e04249f0290375f3db90486660a042d3156257166bfb334ca6401","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-141.006","next":"us-tx/tex.-tax-code-142.002"},"notice":"GroundRules: Original legal text. Not legal advice."}