Title 44
Taxation

Chapter 59
Uniform Sales and Use Tax Administration Act

§ 44-59-4. Authority to enter agreement.

The tax administrator shall be authorized and directed to enter into the Streamlined Sales and Use Tax 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. In furtherance of the Agreement, the tax administrator is authorized to act jointly with other states that are members of the Agreement to establish standards for certification of a certified service provider and certified automated system and to establish performance standards for multi-state sellers. The tax administrator is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The tax administrator or the tax administrator’s designee, the chairperson of the house finance committee or the chairperson’s designee(s) and the chairperson of the senate finance committee or the chairperson’s designee(s) are authorized to represent this state before the other states that are signatories to the Agreement.