The agreement authorized by this chapter 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 each member state.
Miss. Code Ann. § 27-68-13
Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 27–27 (9 sections).
Laws, 2003, ch. 338, § 7, eff from and after passage (approved Mar. 7, 2003.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.