Sec. 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 collect this state's sales and use tax. The legislature also finds that this state should participate in multistate discussions to review or amend the terms of the agreement to simplify and modernize sales and use tax administration to reduce the burden of tax compliance for all sellers and for all types of commerce.
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.
Structure Texas Statutes
Subtitle D - Compacts and Uniform Laws
Chapter 142 - Simplified Sales and Use Tax Administration Act
Section 142.003. Legislative Finding
Section 142.005. Authority to Enter Into Agreement
Section 142.006. Relationship to State Law
Section 142.007. Agreement Requirements
Section 142.008. Cooperating Sovereigns
Section 142.009. Limited Binding and Beneficial Effect