§ 26-20-101. Title

This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act”.

§ 26-20-102. Definitions

As used in this chapter: (1) “Agreement” means the Streamlined Sales and Use Tax Agreement; (2) “Certified automated system” means software certified jointly by the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each jurisdiction on a transaction, determine the amount of tax […]

§ 26-20-103. Legislative finding

The Eighty-Third General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.

§ 26-20-106. Agreement requirements

The Secretary of the Department of Finance and Administration shall not enter into the agreement unless it requires each state to abide by the following requirements: The agreement must set restrictions to achieve more uniform state rates through the following: The agreement must establish uniform standards for the following: The agreement must require states to […]