Section 297A.995 — Uniform Sales And Use Tax Administration Act.

297A.995 UNIFORM SALES AND USE TAX ADMINISTRATION ACT. Subdivision 1. Title. This section may be cited as the Uniform Sales and Use Tax Administration Act. Subd. 2. Definitions. As used in this section: (a) “Agreement” means the Streamlined Sales and Use Tax Agreement. (b) “Certified automated system” means software certified jointly by the states that […]