Sec. 3. The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The general assembly further finds that this state should participate in multistate discussions to review, amend, or review and amend the terms of the agreement to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and all types of commerce.
As added by P.L.107-2001, SEC.1.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 11. Simplified Sales and Use Tax Administration Act
6-2.5-11-3. Findings of General Assembly
6-2.5-11-4. Delegates to Review or Amend Agreement
6-2.5-11-5. Powers of Department
6-2.5-11-6. Effect on Indiana Law
6-2.5-11-7. Requirements in Agreement
6-2.5-11-8. Provisions in Agreement
6-2.5-11-9. State Is Only Intended Beneficiary of Agreement; No Individual Causes of Action
6-2.5-11-12. Review of Software; Limited Relief From Liability