Texas § 142.005 AUTHORITY TO ENTER INTO AGREEMENT.

Texas Statutes

§ 142.005 — AUTHORITY TO ENTER INTO AGREEMENT.

Texas § 142.005

Code TXTax Code

This text of Texas § 142.005 (AUTHORITY TO ENTER INTO AGREEMENT.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 142.005 (2026).

Text

Sec. 142.005. AUTHORITY TO ENTER INTO AGREEMENT.

(a)The comptroller is authorized and directed to participate in the development of the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In the development of the agreement, the comptroller may act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.

(b)The comptroller or the comptroller's designee may represent this state before the other states that are signatories to the agreement.

(c)The

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Sec. 142.005. AUTHORITY TO ENTER INTO AGREEMENT. (a) The comptroller is authorized and directed to participate in the development of the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In the development of the agreement, the comptroller may act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
(b) The comptroller or the comptroller's designee may represent this state before the other states that are signatories to the agreement.
(c) The comptroller may enter into the agreement on behalf of this state if the governor, lieutenant governor, speaker of the house of representatives, and comptroller unanimously agree that it would be in this state's best interest to be a signatory to the agreement.