Section 39-15-401 – Title.

39-15-401. Title. This act shall be known and may be cited as the “Uniform Sales and Use Tax Administration Act.”

Section 39-15-402 – Definitions.

39-15-402. Definitions. (a) As used in this article: (i) “Agreement” means the streamlined sales and use tax agreement; (ii) “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 39-15-403 – Authority to Enter Agreement.

39-15-403. Authority to enter agreement. (a) The department of revenue is authorized and directed to enter into the streamlined sales and use tax 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 […]

Section 39-15-404 – Relationship to State Law.

39-15-404. Relationship to state law. No provision of the agreement authorized by this article 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 in […]

Section 39-15-405 – Agreement Requirements.

39-15-405. Agreement requirements. (a) The department of revenue shall not enter into the streamlined sales and use tax agreement unless the agreement requires that as a condition of participation each state shall abide by the following requirements: (i) Uniform state rate. The agreement shall set restrictions to achieve over time more uniform state rates through […]

Section 39-15-406 – Cooperating Sovereigns.

39-15-406. Cooperating sovereigns. The agreement authorized by this article 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 […]

Section 39-15-407 – Limited Binding and Beneficial Effect.

39-15-407. Limited binding and beneficial effect. (a) The agreement authorized by this act shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by […]

Section 39-15-408 – Seller and Third Party Liability.

39-15-408. Seller and third party liability. (a) A certified service provider shall be deemed 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 any sales and use tax due […]