reglab/housing_qa huggingface dataset:
TX Tax Code § 41A.061 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41A - Appeal Through Binding Arbitration|Section 41A.061. Continued Qualification of Arbitrator; Renewal of Agreement

Sec. 41A.061.  CONTINUED QUALIFICATION OF ARBITRATOR; RENEWAL OF AGREEMENT.  (a)  The comptroller shall include a qualified arbitrator in the registry until the second anniversary of the date the person was added to the registry.  To continue to be included in the registry after the second anniversary of the date the person was added to the registry, the person must renew the person's agreement with the comptroller to serve as an arbitrator on or as near as possible to the date on which the person's license or certification issued under Chapter 901, 1101, or 1103, Occupations Code, is renewed.(b)  To renew the person's agreement to serve as an arbitrator, the person must:(1)  file a renewal application with the comptroller at the time and in the manner prescribed by the comptroller;(2)  continue to meet the requirements provided by Sections 41A.06(b)(1) and (4);(3)  during the preceding two years have completed at least eight hours of continuing education in arbitration and alternative dispute resolution procedures offered by a university, college, real estate trade association, or legal association; and(4)  complete a revised training program on property tax law for the training and education of arbitrators established under Section 5.043 not later than the 120th day after the date the program is available to be taken if the comptroller:(A)  revises the program after the person is included in the registry; and(B)  determines that the program is substantially revised.(c)  The comptroller shall remove a person from the registry if:(1)  the person fails or declines to renew the person's agreement to serve as an arbitrator in the manner required by this section;(2)  the comptroller determines by clear and convincing evidence that there is good cause to remove the person from the registry, including evidence of repeated bias or misconduct by the person while acting as an arbitrator; or(3)  the person fails to complete a revised training program on property tax law for the training and education of arbitrators established under Section 5.043 not later than the 120th day after the date the program is available to be taken if the comptroller:(A)  revises the program after the person is included in the registry; and(B)  determines that the program is substantially revised.|Added by Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 9, eff. January 1, 2010.Amended by: Acts 2017, 85th Leg., R.S., Ch. 744 (S.B. 1286), Sec. 2, eff. September 1, 2017.Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 71, eff. January 1, 2020.|
TX Tax Code § 41A.08 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41A - Appeal Through Binding Arbitration|Section 41A.08. Notice and Hearing; Representation of Parties

Sec. 41A.08.  NOTICE AND HEARING; REPRESENTATION OF PARTIES.  (a)  On acceptance of an appointment to conduct an arbitration under this chapter, the arbitrator shall set the date, time, and place of a hearing on the arbitration.  The arbitrator shall give notice of and conduct the hearing in the manner provided by Subchapter C, Chapter 171, Civil Practice and Remedies Code.  The arbitrator:(1)  shall continue a hearing if both parties agree to the continuance; and(2)  may continue a hearing for reasonable cause.(b)  The parties to an arbitration proceeding under this chapter may represent themselves or, at their own cost, may be represented by:(1)  an employee of the appraisal district;(2)  an attorney who is licensed in this state;(3)  a person who is licensed as a real estate broker or salesperson under Chapter 1101, Occupations Code, or is licensed or certified as a real estate appraiser under Chapter 1103, Occupations Code;(4)  a property tax consultant registered under Chapter 1152, Occupations Code; or(5)  an individual who is licensed as a certified public accountant under Chapter 901, Occupations Code.|Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 10, eff. January 1, 2010.|
TX Tax Code § 41A.10 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41A - Appeal Through Binding Arbitration|Section 41A.10. Payment of Taxes Pending Appeal

Sec. 41A.10.  PAYMENT OF TAXES PENDING APPEAL.  (a)  The pendency of an appeal under this chapter does not affect the delinquency date for the taxes on the property subject to the appeal.  Except for a property owner who has elected to defer the collection of taxes under Section 33.06 or 33.065 on the property subject to the appeal and for which the deferral is still in effect, a property owner who appeals an appraisal review board order under this chapter shall pay taxes on the property subject to the appeal in an amount equal to the amount of taxes due on the portion of the taxable value of the property that is not in dispute.  If the final determination of an appeal under this chapter decreases the property owner's tax liability to less than the amount of taxes paid, the taxing unit shall refund to the property owner the difference between the amount of taxes paid and the amount of taxes for which the property owner is liable.(b)  A property owner may not file an appeal under this chapter if the taxes on the property subject to the appeal are delinquent.  An arbitrator who determines that the taxes on the property subject to an appeal are delinquent shall dismiss the pending appeal with prejudice.  If an appeal is dismissed under this subsection, the comptroller shall refund the property owner's arbitration deposit, less the amount retained by the comptroller under Section 41A.05(b).(c)  For the purposes of Subsection (b) of this section, taxes are not considered delinquent on property subject to an appeal if the property owner has elected to defer the collection of taxes on the property under Section 33.06 or 33.065 and the deferral is still in effect.|Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 22, eff. January 1, 2022.Acts 2021, 87th Leg., R.S., Ch. 960 (S.B. 1854), Sec. 1, eff. September 1, 2021.|
TX Tax Code § 41A.11 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41A - Appeal Through Binding Arbitration|Section 41A.11. Postappeal Administrative Procedures

Sec. 41A.11.  POSTAPPEAL ADMINISTRATIVE PROCEDURES.  An arbitration award under this chapter is considered to be a final determination of an appeal for purposes of Subchapter C, Chapter 42.|Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.|
TX Tax Code § 41A.12 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41A - Appeal Through Binding Arbitration|Section 41A.12. Use of Properties as Samples

Sec. 41A.12.  USE OF PROPERTIES AS SAMPLES.  An arbitrator's determination of market value under this chapter is the market value of the property subject to the appeal for the purposes of the study conducted under Section 403.302, Government Code.|Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.Amended by: Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8), Sec. 10, eff. January 1, 2010.|
TX Tax Code § 41A.13 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41A - Appeal Through Binding Arbitration|Section 41A.13. Rules

Sec. 41A.13.  RULES.  The comptroller may adopt rules necessary to implement and administer this chapter.|Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.|
TX Tax Code § 43.01 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 43 - Suit Against Appraisal Office|Section 43.01. Authority to Bring Suit

Sec. 43.01.  AUTHORITY TO BRING SUIT.  A taxing unit may sue the appraisal district that appraises property for the unit to compel the appraisal district to comply with the provisions of this title, rules of the comptroller, or other applicable law.|Acts 1979, 66th Leg., p. 2313, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 58, eff. Sept. 1, 1991.|
TX Tax Code § 43.02 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 43 - Suit Against Appraisal Office|Section 43.02. Venue

Sec. 43.02.  VENUE.  Venue is in the county in which the appraisal district is established.|Acts 1979, 66th Leg., p. 2313, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 43.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 43 - Suit Against Appraisal Office|Section 43.03. Action by Court

Sec. 43.03.  ACTION BY COURT.  The court as the evidence warrants shall enter those orders necessary to compel compliance by the appraisal office.|Acts 1979, 66th Leg., p. 2313, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 43.04 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 43 - Suit Against Appraisal Office|Section 43.04. Suit to Compel Compliance With Deadlines

Sec. 43.04.  SUIT TO COMPEL COMPLIANCE WITH DEADLINES.  The governing body of a taxing unit may sue the chief appraiser or members of the appraisal review board, as applicable, for failure to comply with the deadlines imposed by Section 25.22(a), 26.01(a), or 41.12.  If the court finds that the chief appraiser or appraisal review board failed to comply for good cause shown, the court shall enter an order fixing a reasonable deadline for compliance.  If the court finds that the chief appraiser or appraisal review board failed to comply without good cause, the court shall enter an order requiring the chief appraiser or appraisal review board to comply with the deadline not later than the 10th day after the date the judgment is signed.  In a suit brought under this section, the court may enter any other order the court considers necessary to ensure compliance with the court's deadline or the applicable statutory requirements.  Failure to obey an order of the court is punishable as contempt.|Added by Acts 1985, 69th Leg., ch. 312, Sec. 5, eff. June 7, 1985.  Amended by Acts 1989, 71st Leg., ch. 796, Sec. 47, eff. Sept. 1, 1989.|
TX Tax Code § 101.001 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle A - General Provisions|Chapter 101 - General Provisions|Section 101.001. Purpose of Title

Sec. 101.001.  PURPOSE OF TITLE.  (a)  This title is enacted as a part of the state's continuing statutory revision program, begun by the Texas Legislative Council in 1963 as directed by the legislature in Chapter 448, Acts of the 58th Legislature, 1963 (Article 5429b-1, Vernon's Texas Civil Statutes).  The program contemplates a topic-by-topic revision of the state's general and permanent statute law without substantive change.(b)  Consistent with the objectives of the statutory revision program, the purpose of this code is to make the general and permanent state tax laws more accessible and understandable by:(1)  rearranging the statutes into a more logical order;(2)  employing a format and numbering system designed to facilitate citation of the law and to accommodate future expansion of the law;(3)  eliminating repealed, duplicative, unconstitutional, expired, executed, and other ineffective provisions;  and(4)  restating the law in modern American English to the greatest extent possible.|Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 101.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle A - General Provisions|Chapter 101 - General Provisions|Section 101.002. Construction of Code

Sec. 101.002.  CONSTRUCTION OF CODE.  (a)  The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title, except as specifically provided by this title.(b)  Except as otherwise provided by statute, the jurisdiction and authority of the state to determine the subjects and objects of taxation shall extend to the limits of the then-current interpretations of the Texas Constitution and United States Constitution and laws.|Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 479, Sec. 73, eff. Sept. 1, 1985;  Acts 1989, 71st Leg., ch. 231, Sec. 1, eff. Aug. 28, 1989.|
TX Tax Code § 101.0021 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle A - General Provisions|Chapter 101 - General Provisions|Section 101.0021. Applicability of Penal Code

Sec. 101.0021.  APPLICABILITY OF PENAL CODE.  In addition to Section 1.03, Penal Code, Sections 15.02 and 15.04, Penal Code, and Title 11, Penal Code, apply to offenses prescribed by this code.|Added by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 9, eff. September 1, 2011.|
TX Tax Code § 101.003 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle A - General Provisions|Chapter 101 - General Provisions|Section 101.003. Definitions

Sec. 101.003.  DEFINITIONS.  In this title:(1)  "Comptroller" means the comptroller of public accounts of the State of Texas.(2)  "Month" means a calendar month.(3)  "Year" means a calendar year.(4)  "Effects" means personal property or an interest in personal property.(5)  "Affidavit" means a statement in writing of a fact signed by the party making the statement, sworn to before some officer authorized to administer oaths, and officially certified by the officer under the officer's seal of office.(6)  "Officer" means a state officer.(7)  "Standard time" means that designation of time prescribed by Section 312.016, Government Code.(8)  "Taxpayer" means a person liable for a tax, fee, assessment, or other amount imposed by a statute or under the authority of a statutory function administered by the comptroller.(9)  "Attorney general" means the attorney general of the State of Texas.(10)  "Report" means a tax return, declaration, statement, or other document required to be filed with the comptroller.(11)  "Obligation" means the duty of a person to pay a tax, fee, assessment, or other amount or to make, file, or keep a report, certificate, affidavit, or other document.(12)  "Obligation" means the duty of a person to pay a tax, fee, assessment, or other amount or to make, file, or keep a report, certificate, affidavit, or other document.(13)  "Tax" means a tax, fee, assessment, charge, or other amount that the comptroller is authorized to administer.|Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.01, eff. Sept. 1, 1993;  Acts 1993, 73rd Leg., ch. 685, Sec. 3.27, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 76, Sec. 5.95(2), eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1040, Sec. 1, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.01, Sec. 1, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.10, eff. Oct. 1, 1999.|
TX Tax Code § 101.004 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle A - General Provisions|Chapter 101 - General Provisions|Section 101.004. Common Law

Sec. 101.004.  COMMON LAW.  The rule that statutes in derogation of the common law shall be construed strictly does not apply to this title.|Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 101.005 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle A - General Provisions|Chapter 101 - General Provisions|Section 101.005. Grammatical Errors: Punctuation

Sec. 101.005.  GRAMMATICAL ERRORS:  PUNCTUATION.  (a)  A grammatical error does not vitiate a law, and when a sentence or clause is without meaning, words and clauses may be transposed to determine the intended meaning.(b)  The punctuation of a sentence does not control or affect the intention of the legislature in the enactment of this title.|Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 101.006 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle A - General Provisions|Chapter 101 - General Provisions|Section 101.006. Fiscal Year

Sec. 101.006.  FISCAL YEAR.  Subchapter G, Chapter 316, Government Code, establishing a fiscal year for the state, applies to this title.|Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(1), eff. Sept. 1, 1995.|
TX Tax Code § 101.007 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle A - General Provisions|Chapter 101 - General Provisions|Section 101.007. References to State Officers

Sec. 101.007.  REFERENCES TO STATE OFFICERS.  A reference in this code to the comptroller or another officer includes authorized representatives and employees of the officer unless the provision indicates that only the officer is intended in the reference.|Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 3, eff. Sept. 1, 1993;  Acts 1993, 73rd Leg., ch. 1031, Sec. 18, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.02, eff. Sept. 1, 1997.|
TX Tax Code § 101.008 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle A - General Provisions|Chapter 101 - General Provisions|Section 101.008. Occupation Taxes Levied by Local Governments

Sec. 101.008.  OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS.  No city, county, or other political subdivision may levy an occupation tax imposed by this title unless specifically permitted to do so by state law.|Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.|Sec. 101.009.  ALLOCATION AND TRANSFER OF NET REVENUES.  (a)  Except as provided by Subsection (b) of this section, all revenues collected from the taxes imposed by the chapters of this title and by Chapter 8, Title 132, Revised Civil Statutes of Texas, 1925, as amended, after deduction of the portion allocated for collection, enforcement, and administration purposes, shall first be deposited in the general revenue fund.  After the initial deposit, transfers from the general revenue fund to other funds shall be made at the time, in the manner, and in the amounts provided by law.(b)  Cigarette tax revenue allocated under Section 154.603(b) shall be allocated as provided by Section 154.603.  Motor fuel tax revenue shall be allocated and deposited as provided by Subchapter F, Chapter 162.|Added by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(a), eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 1, eff. Sept. 1, 1984.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 1, eff. September 1, 2009.|
TX Tax Code § 141.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 141 - Multistate Tax Compact|Section 141.002. Commission Member for This State

Sec. 141.002.  COMMISSION MEMBER FOR THIS STATE.  The governor shall appoint the comptroller to represent this state on the Multistate Tax Commission created by Article VI of the compact.  The comptroller may designate a principal deputy or assistant as an alternate representative on the commission.|Acts 1981, 67th Leg., p. 1540, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 479, Sec. 208, eff. Sept. 1, 1985;  Acts 1989, 71st Leg., ch. 24, Sec. 1, eff. Sept. 1, 1989.|
TX Tax Code § 141.003 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 141 - Multistate Tax Compact|Section 141.003. Notice of Meetings

Sec. 141.003.  NOTICE OF MEETINGS.  The comptroller shall file with the secretary of state for publication in the Texas Register a notice of the general meetings of the Multistate Tax Commission.|Acts 1981, 67th Leg., p. 1540, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 24, Sec. 1, eff. Sept. 1, 1989.|
TX Tax Code § 141.005 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 141 - Multistate Tax Compact|Section 141.005. Interstate Audit Article Adopted

Sec. 141.005.  INTERSTATE AUDIT ARTICLE ADOPTED.  The provisions of Article VIII of the compact, relating to interstate audits, are in force with respect to this state.|Acts 1981, 67th Leg., p. 1540, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 141.006 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 141 - Multistate Tax Compact|Section 141.006. Report

Sec. 141.006.  REPORT.  Before October 1 of each year, the comptroller shall prepare and file with the presiding officer of each house of the legislature a complete and detailed report describing the activities of and accounting for all funds received and disbursed by the comptroller's office relating to the compact in the preceding fiscal year.  The report must be included as a part of the annual financial report of the comptroller's office.|Added by Acts 1989, 71st Leg., ch. 24, Sec. 1, eff. Sept. 1, 1989.|
TX Tax Code § 142.001 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.001. Title

Sec. 142.001.  TITLE.  This chapter may be cited as the Simplified Sales and Use Tax Administration Act.|Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.|
TX Tax Code § 142.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle D - Compacts and Uniform Laws|Chapter 142 - Simplified Sales and Use Tax Administration Act|Section 142.002. Definitions

Sec. 142.002.  DEFINITIONS.  In this chapter:(1)  "Agreement" means the Streamlined Sales and Use Tax Agreement as amended and adopted on November 12, 2002.(2)  "Certified automated system" means software certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.(3)  "Certified service provider" means an agent certified under the agreement to perform all of the seller's sales tax functions, other than the seller's obligation to remit tax on the seller's own purchases.(3-a)  "Model 1 seller" means a seller that has selected a certified service provider as the seller's agent to perform all of the seller's sales and use tax functions, other than the seller's obligation to remit tax on the seller's own purchases.(3-b)  "Model 2 seller" means a seller that has selected a certified automated system to perform part of the seller's sales and use tax functions, but retains responsibility for remitting the tax.(3-c)  "Model 3 seller" means a seller that has sales in at least five member states, has total annual sales revenue of at least $500 million, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller.  The term includes an affiliated group of sellers using the same proprietary system.(4)  "Sales tax" means a sales tax administered or computed under Chapter 151.(5)  "Seller" means a person who sells, leases, or rents personal property or services.(6)  "Use tax" means a use tax administered or computed under Chapter 151.|Added by Acts 2001, 77th Leg., ch. 1053, Sec. 1, eff. June 15, 2001.  Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 93, eff. Oct. 1, 2003.|