Chapter 44-18.1 - ADOPTION OF THE STREAMLINED SALES AND USE TAX AGREEMENT
- Section 44-18.1-1 - Adoption of streamlined sales and use tax agreement - Regulations
- Section 44-18.1-1.1 - "Member State" defined
- Section 44-18.1-2 - State level administration
- Section 44-18.1-3 - State and local tax bases
- Section 44-18.1-4 - Seller registration
- Section 44-18.1-5 - Notice for state tax changes
- Section 44-18.1-6 - Local rate and boundary changes
- Section 44-18.1-7 - Relief from certain liability
- Section 44-18.1-8 - Database requirements and exceptions
- Section 44-18.1-9 - State and local tax rates
- Section 44-18.1-10 - Application of general sourcing rules and exclusions from the rules
- Section 44-18.1-11 - General sourcing rules
- Section 44-18.1-12 - General sourcing definitions
- Section 44-18.1-13 - [Repealed]
- Section 44-18.1-14 - Direct mail sourcing
- Section 44-18.1-15 - Telecommunication sourcing rule
- Section 44-18.1-16 - Telecommunication sourcing definitions
- Section 44-18.1-17 - Enactment of exemptions
- Section 44-18.1-18 - Administration of exemptions
- Section 44-18.1-19 - Uniform tax returns
- Section 44-18.1-20 - Uniform rules for remittances of funds
- Section 44-18.1-21 - Uniform rules for recovery of bad debts
- Section 44-18.1-22 - Confidentiality and privacy protections under Model 1
- Section 44-18.1-23 - Sales tax holidays
- Section 44-18.1-24 - Caps and thresholds
- Section 44-18.1-25 - Rounding rule
- Section 44-18.1-26 - Customer refund procedures
- Section 44-18.1-27 - Direct pay permits
- Section 44-18.1-28 - Library of definitions
- Section 44-18.1-29 - Taxability matrix
- Section 44-18.1-30 - Effective date for rate changes
- Section 44-18.1-31 - Bundled transactions
- Section 44-18.1-32 - Seller participation
- Section 44-18.1-33 - Amnesty for registration
- Section 44-18.1-34 - Method of remittance
- Section 44-18.1-35 - Registration by an agent
- Section 44-18.1-36 - Monetary allowance under Model 1
- Section 44-18.1-37 - Monetary allowance for Model 2 sellers
- Section 44-18.1-38 - Monetary allowance for Model 3 sellers and all other sellers