Legislative findings
(1) The Legislature finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all sellers to collect this state's sales and use tax. The Legislature further finds that this state should participate in a multistate agreement 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.
(2) It is the purpose of the streamlined sales and use tax agreement to simplify and modernize sales and use tax administration in the member states in order to substantially reduce the burden of compliance. The agreement focuses on improving sales and use tax administration systems for all sellers and for all types of commerce through all of the following:
(a)State-level administration of sales and use tax…#
(a) State-level administration of sales and use tax collections;
(b)Uniformity in the state and local tax bases;#
(b) Uniformity in the state and local tax bases;
(c)Uniformity of major tax base definitions;#
(c) Uniformity of major tax base definitions;