Section 44-58-1. – Short title.

§ 44-58-1. Short title. This chapter may be cited as the “Streamlined Sales Tax System for the 21st Century Act.” History of Section.P.L. 2000, ch. 181, § 1.

Section 44-58-2. – Legislative findings and intent — Legislative declaration.

§ 44-58-2. Legislative findings and intent — Legislative declaration. The general assembly finds and declares as follows: (1) State and local tax systems should treat transactions in a competitively neutral manner. (2) A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and […]

Section 44-58-3. – “Tax administrator” defined.

§ 44-58-3. “Tax administrator” defined. As used in this chapter, “tax administrator” means the tax administrator within the department of revenue as provided for in § 44-1-1. History of Section.P.L. 2000, ch. 181, § 1; P.L. 2006, ch. 246, art. 38, § 17; P.L. 2008, ch. 98, § 55; P.L. 2008, ch. 145, § 55.

Section 44-58-4. – Legislative authorization to enter into multi-state discussions.

§ 44-58-4. Legislative authorization to enter into multi-state discussions. (a) The state tax administrator shall enter into discussions with states regarding development of a multi-state, voluntary, streamlined system for sales and use tax collection and administration. These discussions shall focus on a system that has the capability to determine whether the transaction is taxable or […]

Section 44-58-5. – Limited test authorization — Optional provision for state electing to participate in early test of simplified system.

§ 44-58-5. Limited test authorization — Optional provision for state electing to participate in early test of simplified system. (a) The tax administrator shall be authorized to participate in a sales tax pilot project with other states and selected businesses to test means for simplifying sales and use tax administration and may enter into joint […]

Section 44-58-6. – Confidentiality of taxpayer information.

§ 44-58-6. Confidentiality of taxpayer information. Return information submitted to any party or parties acting for and on behalf of the state shall be treated as confidential taxpayer information. Disclosures of confidential taxpayer information necessary under the provisions of this chapter shall be pursuant to a written agreement entered into between the tax administrator and […]

Section 44-58-7. – Legislative oversight.

§ 44-58-7. Legislative oversight. There is created a joint legislative oversight committee. The committee shall consist of six (6) members to be selected as follows: three (3) members of the senate, at least one of whom shall be a member of a minority party, to be appointed by the president of the senate; and three […]

Section 44-58-8. – Final report to the governor and the legislature.

§ 44-58-8. Final report to the governor and the legislature. By March 1, 2001, the tax administrator shall report to the governor, the speaker of the house, the president of the senate, and the members of the joint legislative oversight committee on the status of multi-state discussions and, if a proposed system has been agreed […]