Section 44-59-1. – Short title.

§ 44-59-1. Short title. This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act.” History of Section.P.L. 2001, ch. 172, § 1.

Section 44-59-10. – Repealed.

§ 44-59-10. Repealed. History of Section.P.L. 2001, ch. 172, § 1; P.L. 2003, ch. 376, art. 7, § 7; P.L. 2004, ch. 595, art. 17, § 5; P.L. 2005, ch. 117, art. 16, § 3; P.L. 2006, ch. 246, art. 30, § 13; Repealed by P.L. 2007, ch. 6, § 8, effective March 14, 2007.

Section 44-59-2. – Legislative finding and intent.

§ 44-59-2. Legislative finding and intent. The general assembly finds that this state should enter into an agreement with one 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. History of Section.P.L. 2001, […]

Section 44-59-3. – Definitions.

§ 44-59-3. 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 to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the […]

Section 44-59-4. – Authority to enter agreement.

§ 44-59-4. Authority to enter agreement. The tax administrator shall be authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one 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 […]

Section 44-59-5. – Relationship to state law.

§ 44-59-5. Relationship to state law. No provision of the Agreement authorized by this chapter in whole or part shall invalidate or amend any provision of the law of this state. Adoption of the Agreement by this state shall not amend or modify any law of this state. Implementation of any condition of the Agreement […]

Section 44-59-6. – Agreement requirements.

§ 44-59-6. Agreement requirements. The tax administrator shall not enter into the Streamlined Sales and Use Tax Agreement unless the Agreement requires each state to abide by the following requirements: (1) Uniform state rate. The Agreement must set restrictions to achieve over time more uniform state rates through the following: (i) Limiting the number of […]

Section 44-59-7. – Cooperating sovereigns.

§ 44-59-7. Cooperating sovereigns. The Agreement authorized by this chapter shall be an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement shall provide 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 […]

Section 44-59-8. – Limited binding and beneficial effect.

§ 44-59-8. Limited binding and beneficial effect. (a) The Agreement authorized by this chapter shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, shall be an intended beneficiary of the Agreement. Any benefit to a person other than a state shall […]

Section 44-59-9. – Seller and third party liability.

§ 44-59-9. Seller and third party liability. (a) A certified service provider shall be 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 shall be liable for sales and use tax due each […]