Tex. Tax Code § 142.003
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Tax Code § 142.003