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.
Tex. Tax Code § 142.008
COOPERATING SOVEREIGNS
Known as the Simplified Sales and Use Tax Administration Act
The act spans §§ 142–142 (12 sections).
Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.