{"data":{"id":"us-tx/tex.-tax-code-142.008","jurisdiction":"us-tx","citation":"Tex. Tax Code § 142.008","heading":"COOPERATING SOVEREIGNS.","body":"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.\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#142.008","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"25f6a280a72e3358533c2f69d69d69fba53c131aa61c234dfe5116f4c4bffb1e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-142.007","next":"us-tx/tex.-tax-code-142.009"},"notice":"GroundRules: Original legal text. Not legal advice."}