Sec. 8. The agreement authorized by this chapter is an accord among individual cooperating sovereign states in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
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