The Legislature finds that this state may enter into an agreement with one or more states 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.
Miss. Code Ann. § 27-68-5
Legislative findings
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 27–27 (9 sections).
Laws, 2003, ch. 338, § 3, 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.