The Legislature finds that this State should enter with one or more states into the agreement in order to simplify and modernize sales and use tax administration and to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
Me. Rev. Stat. tit. 36, § 7123
Purpose and intent
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 7121 to 7129 (9 sections).
PL 2001, c. 496, §1 (NEW).
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.