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Tex. Tax Code § 142.008

COOPERATING SOVEREIGNS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 142.008, COOPERATING SOVEREIGNS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574697
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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.