Chapter
Uniform Sales and Use Tax Administration Law
- Miss. Code Ann. § 27-68-1— Short title
- Miss. Code Ann. § 27-68-3— Definitions
- Miss. Code Ann. § 27-68-5— Legislative findings
- Miss. Code Ann. § 27-68-7— Authority of State Tax Commission to enter into Streamlined Sales and Use Tax Agreement with one or more states; implementation
- Miss. Code Ann. § 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
- Miss. Code Ann. § 27-68-11— Agreement to meet minimum requirements prior to being entered into by State Tax Commission
- 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
- Miss. Code Ann. § 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
- Miss. Code Ann. § 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