57 chapters · 2,101 sections in this title.
Miss. Code Ann. § 27-68-1 Short title
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This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act.”
Miss. Code Ann. § 27-68-11 Agreement to meet minimum requirements prior to being entered into by State Tax Commission
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(a) The State Tax Commission shall not enter into the Streamlined Sales and Use Tax Agreement unless the agreement requires each state to abide by the following requirements:(a) The agreement must set restrictions to achieve over time more uniform state rates through the followin…
Miss. Code Ann. § 27-68-13 Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes
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The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application …
Miss. Code Ann. § 27-68-15 Member states to be sole beneficiaries of agreement; no private right of action; no law declared invalid because of inconsistency with agreement
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(1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of …