Texas Tax Code

§ 142.0055 — RULES

TX § 142.0055Title 2. STATE TAXATION · Part D. COMPACTS AND UNIFORM LAWS · Ch. 142. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT

Statute text

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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 rules establishing the requirements for a seller to be a Model 1 seller, Model 2 seller, or Model 3 seller.

Legislative history

Added by Acts 2003, 78th Leg., ch. 1310, Sec. 95, eff. Oct. 1, 2003.