36 §7121. Short title
§7121. Short title This chapter may be known and cited as the “Uniform Sales and Use Tax Administration Act.” [PL 2001, c. 496, §1 (NEW).] SECTION HISTORY PL 2001, c. 496, §1 (NEW).
36 §7122. Definitions
§7122. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 496, §1 (NEW).] 1. Agreement. “Agreement” means the Streamlined Sales and Use Tax Agreement. [PL 2001, c. 496, §1 (NEW).] 2. Certified automated system. “Certified automated system” means software certified jointly […]
36 §7123. Purpose and intent
§7123. Purpose and intent The Legislature finds that this State should enter with one or more states into the agreement in order to simplify and modernize sales and use tax administration and to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. [PL 2001, c. 496, §1 […]
36 §7124. Authority to enter agreement
§7124. Authority to enter agreement The State Tax Assessor shall enter into the agreement on behalf of this State, subject to the provisions of section 7126. The assessor is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated […]
36 §7106-A. Income tax apportionment rules (REPEALED)
§7106-A. Income tax apportionment rules (REPEALED) SECTION HISTORY PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP).
36 §7107. Elements of sales and use tax laws (REPEALED)
§7107. Elements of sales and use tax laws (REPEALED) SECTION HISTORY PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP).
36 §7108. Commission; organization and management (REPEALED)
§7108. Commission; organization and management (REPEALED) SECTION HISTORY PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP).
36 §7109. Committees (REPEALED)
§7109. Committees (REPEALED) SECTION HISTORY PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP).
36 §7110. Powers (REPEALED)
§7110. Powers (REPEALED) SECTION HISTORY PL 1997, c. 411, §2 (NEW). PL 2005, c. 332, §29 (RP).
36 §6856. Accelerated credit
§6856. Accelerated credit Beginning July 1, 1999, if a certified applicant has employment in any calendar year of at least 5,500, the credit authorized in section 6853 must be increased to $3,125,000. If employment is at least 6,000, the credit must be increased to $3,250,000. If employment is at least 6,500, the credit must be […]