Tex. Tax Code § 142.0055
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Tax Code § 142.0055