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Business Taxes Law Guide—Revision 2025

BTLG Table of Contents > Sales and Use Tax Law > Chapter 1.7

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1.7. Marketplace Facilitator Act (View entire chapter)

Article 1. General Provisions and Definitions.

Article 2. Registration and Collection.

Article 3. Marketplace Facilitator Relief.

Article 4. Operative Date.