Texas Tax Code Title 2, Chapter 142 - Simplified Sales And Use Tax Administration Act

• Texas Section 142.001 - Title
  This chapter may be cited as the Simplified Sales and Use Tax Administration Act. Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff....
• Texas Section 142.002 - Definitions
  In this chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on November 12, 2002. (2) "Certified automated system"...
• Texas Section 142.003 - Legislative Finding
  The legislature finds that a simplified sales and use tax system will reduce and over time eliminate the burden and costs of all vendors to...
• Texas Section 142.004 - Negotiations
  This state shall enter into multistate discussions for the purposes of reviewing or amending the agreement embodying the simplification requirements prescribed by Section 142.007. This...
• Texas Section 142.005 - Authority To Enter Into Agreement
  (a) The comptroller is authorized and directed to participate in the development of the Streamlined Sales and Use Tax Agreement with one or more states...
• Texas Section 142.0055 - Rules
  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...
• Texas Section 142.006 - Relationship To State Law
  The agreement authorized by this chapter does not, in whole or part, invalidate or amend a law of this state. Adoption of the agreement by...
• Texas Section 142.007 - Agreement Requirements
  (a) The comptroller may not enter into the agreement authorized by this chapter unless the agreement requires each state to comply with the requirements prescribed...
• Texas Section 142.008 - Cooperating Sovereigns
  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...
• Texas Section 142.009 - Limited Binding And Beneficial Effect
  (a) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. A person, other...
• Texas Section 142.010 - Seller And Third Party Liability
  (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of...
• Texas Section 142.011 - Settlement Of Tax, Penalty, And Interest
  On or after the later of the date on which the agreement takes effect as provided by the terms of the agreement or this state...

Last modified: September 28, 2016