Uniform Sales and Use Tax Administration Law

  1. Law
  2. Mississippi Code
  3. Taxation and Finance
  4. Uniform Sales and Use Tax Administration Law

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Section
27-68-1

Short title

Section
27-68-3

Definitions

Section
27-68-5

Legislative findings

Section
27-68-7

Authority of State Tax Commission to enter into Streamlined Sales and Use Tax Agreement with one or more states; implementation

Section
27-68-9

No provision of agreement to invalidate or amend law of Mississippi; adoption of agreement by state does not amend or modify existing law; implementation of agreement conditions must be by action of the state

Section
27-68-11

Agreement to meet minimum requirements prior to being entered into by State Tax Commission

Section
27-68-13

Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes

Section
27-68-15

Member states to be sole beneficiaries of agreement; no private right of action; no law declared invalid because of inconsistency with agreement

Section
27-68-17

Certified Service Provider; Certified Automated System; seller with proprietary system for determining amount of tax due liable for failure of system to meet performance standard