Tex. Tax Code § 142.008
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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