Sec. 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 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.
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