Title 82, EXCISE TAXES

The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the requirements in this section. (1) The agreement must set restrictions to limit over time the number of state rates. (2) The agreement must esta…

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 …

(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 …

(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member stat…

Upon becoming a member of the streamlined sales and use tax agreement, the department shall prepare legislation conforming state law as necessary and shall provide such legislation to the fiscal committees of the legislature. [ 2002 c 267 s 11.] Notes: Reviser's note: Pursuant to…

This chapter shall be known and cited as the "simplified sales and use tax administration act." [ 2002 c 267 s 1.]