{"data":{"id":"us-tx/tex.-tax-code-142.0055","jurisdiction":"us-tx","citation":"Tex. Tax Code § 142.0055","heading":"RULES.","body":"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.\nAdded by Acts 2003, 78th Leg., ch. 1310, Sec. 95, eff. Oct. 1, 2003.","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#142.0055","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"75d3aa6a39d3298e7c2c8f9f0a985c686d608fb9293ce88611a7f4e7f539e5b5","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-142.005","next":"us-tx/tex.-tax-code-142.006"},"notice":"GroundRules: Original legal text. Not legal advice."}