Mississippi Code
Chapter 68 - Uniform Sales and Use Tax Administration Law
§ 27-68-13. Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes

The agreement authorized by this chapter is an accord among individual cooperating sovereigns 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.

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Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 68 - Uniform Sales and Use Tax Administration Law

§ 27-68-1. Short title

§ 27-68-3. Definitions

§ 27-68-5. Legislative findings

§ 27-68-7. Authority of State Tax Commission to enter into Streamlined Sales and Use Tax Agreement with one or more states; implementation

§ 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

§ 27-68-11. Agreement to meet minimum requirements prior to being entered into by State Tax Commission

§ 27-68-13. Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes