The lowest layer of SIP is its syntax and encoding, where the message is constructed.
The The second layer is the transport layer, it defines how a message is send and receive over a network.
The THIRD layer is the transaction layer. A transaction is a request sent from the UAC to UAS and the RESPONSES for this request COMING from UAS to UAC.The transaction layer handles application-layer retransmissions, matching of responses to requests, and application-layer TIMEOUTS.
The layer above the transaction layer is called the transaction user(TU). Each of the SIP entities, except the stateless proxy, is a transaction user.