Chapter 68 - UNIFORM SALES AND USE TAX ADMINISTRATION LAW
- Section 27-68-1 - Short title
- Section 27-68-3 - Definitions
- Section 27-68-5 - Legislative findings
- Section 27-68-7 - Authority of State Tax Commission to enter into Streamlined Sales and Use Tax Agreement with one or more states; implementation
- Section 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
- Section 27-68-11 - Agreement to meet minimum requirements prior to being entered into by State Tax Commission
- Section 27-68-13 - Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes
- Section 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
- Section 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