Texas Civil Practice and Remedies Code 37.0055 – Declarations Relating to Liability for Sales and Use Taxes of Another State
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(a) In this section, “state” includes any political subdivision of that state.
(b) A district court has original jurisdiction of a proceeding seeking a declaratory judgment that involves:
(1) a party seeking declaratory relief that is a business that is:
(A) organized under the laws of this state or is otherwise owned by a resident of this state; or
(B) a retailer registered with the comptroller under Section 151.106, Tax Code; and
(2) a responding party that:
(A) is an official of another state; and
(B) asserts a claim that the party seeking declaratory relief is required to collect sales or use taxes for that state based on conduct of the business that occurs in whole or in part within this state.
Terms Used In Texas Civil Practice and Remedies Code 37.0055
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
(c) A business described by Subsection (b)(1) is entitled to declaratory relief on the issue of whether the requirement of another state that the business collect and remit sales or use taxes to that state constitutes an undue burden on interstate commerce under Section 8, Article I, United States Constitution.
(d) In determining whether to grant declaratory relief to a business under this section, a court shall consider:
(1) the factual circumstances of the business’s operations that give rise to the demand by the other state; and
(2) the decisions of other courts interpreting Section 8, Article I, United States Constitution.