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 §7125. Relationship to state law

§7125. Relationship to state law No provision of the agreement in whole or in part invalidates or amends any other provision of this Title or of any other law of this State. Adoption of the agreement by the State Tax Assessor does not amend or modify any law of this State. Implementation of any condition […]

36 §7126. Agreement requirements

§7126. Agreement requirements The State Tax Assessor may not enter into the agreement unless the agreement requires each state to abide by the following requirements.   [PL 2001, c. 496, §1 (NEW).] 1.  Uniform state rate.  The agreement must set restrictions to achieve over time more uniform state rates through:   A. Limiting the number […]

36 §7127. Cooperating sovereigns

§7127. Cooperating sovereigns The agreement 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 and administration of sales and use taxes under the duly adopted law of each member state.   […]

36 §7128. Limited binding and beneficial effect

§7128. Limited binding and beneficial effect 1.  Generally.  The agreement binds and inures only to the benefit of this State and the other member states. A person, other than a member state, may not be an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the laws […]

36 §7129. Seller and 3rd-party liability

§7129. Seller and 3rd-party liability 1.  Certified service provider agent of seller.  A certified service provider is the agent of the 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 taxes […]