The Legislature finds that a streamlined sales and use tax system will reduce and, over time, eliminate the burden and cost for all vendors to collect sales and use taxes levied by this state and its political subdivisions. The Legislature further finds that this state should enter into the Streamlined Sales and Use Tax Agreement 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.
Added by Laws 2001, c. 272, § 3, eff. Nov. 1, 2001. Amended by Laws 2003, c. 413, § 5, eff. Nov. 1, 2003.
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