Tex. Civil Practice and Remedies Code § 37.0055
This is the official text of Tex. Civil Practice and Remedies Code § 37.0055, part of Texas’s Civil Practice and Remedies Code — sets procedural rules and available remedies for civil lawsuits.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 37.0055. DECLARATIONS RELATING TO LIABILITY FOR SALES AND USE TAXES OF ANOTHER STATE.
Official statutory text
(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.
(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.
(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.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.