TAX CODE TITLE 2. STATE TAXATION SUBTITLE D. COMPACTS AND UNIFORM LAWS CHAPTER 142. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT Sec. 142.001. TITLE. This chapter may be cited as the Simplified Sales and Use Tax Administration Act. Added by Acts...Simplified Sales and Use Tax Administration Act • May 5th, 2020
Contract Type FiledMay 5th, 2020Sec. 142.003. LEGISLATIVE FINDING. 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.