Change 1 Article Choose an article 39-1-101. Repealed By Laws 1998, ch. 5, § 4. 39-1-102. Repealed By Laws 1998, ch. 5, § 4. 39-1-103. Repealed By Laws 1998, ch. 5, § 4. 39-1-201. Repealed By Laws 1998, ch. 5, § 4. 39-1-202. Repealed By Laws 1998, ch. 5, § 4. 39-1-203. Repealed By Laws 1998, ch. 5, § 4. 39-1-204. Repealed By Laws 1998, ch. 5, § 4. 39-1-301. Repealed By Laws 1998, ch. 5, § 4. 39-1-302. Repealed By Laws 1998, ch. 5, § 4. 39-1-303. Repealed By Laws 1998, ch. 5, § 4. 39-1-304. Repealed By Laws 1998, ch. 5, § 4. 39-1-305. Repealed By Laws 1998, ch. 5, § 4. 39-1-306. Repealed By Laws 1998, ch. 5, § 4. 39-1-307. Repealed By Laws 1998, ch. 5, § 4. 39-1-308. Repealed By Laws 1998, ch. 5, § 4. 39-1-309. Repealed By Laws 1998, ch. 5, § 4. 39-1-310. Repealed By Laws 1998, ch. 5, § 4. 39-1-311. Repealed By Laws 1998, ch. 5, § 4. 39-1-401. Repealed by Laws 1989, ch. 57, § 1. 39-1-402. Repealed by Laws 1989, ch. 57, § 1. 39-2-101. Repealed By Laws 1998, ch. 5, § 4. 39-2-102. Repealed By Laws 1998, ch. 5, § 4. 39-2-103. Repealed By Laws 1998, ch. 5, § 4. 39-2-104. Repealed By Laws 1998, ch. 5, § 4. 39-2-105. Repealed By Laws 1998, ch. 5, § 4. 39-2-201. Repealed By Laws 1998, ch. 5, § 4. 39-2-202. Repealed By Laws 1998, ch. 5, § 4. 39-2-203. Repealed By Laws 1985, ch. 156, § 1. 39-2-204. Repealed By Laws 1985, ch. 156, § 1. 39-2-205. Repealed By Laws 1985, ch. 54, § 1. 39-2-206. Repealed By Laws 1991, ch. 182, § 1. 39-2-207. Repealed By Laws 1998, ch. 5, § 4. 39-2-208. Repealed By Laws 1998, ch. 5, § 4. 39-2-209. Repealed By Laws 1998, ch. 5, § 4. 39-2-210. Repealed By Laws 1998, ch. 5, § 4. 39-2-211. Repealed By Laws 1998, ch. 5, § 4. 39-2-212. Repealed By Laws 1998, ch. 5, § 4. 39-2-213. Repealed By Laws 1998, ch. 5, § 4. 39-2-214. Repealed By Laws 1998, ch. 5, § 4. 39-2-301. Repealed By Laws 1998, ch. 5, § 4. 39-2-302. Repealed By Laws 1998, ch. 5, § 4. 39-2-303. Repealed By Laws 1998, ch. 5, § 4. 39-2-304. Repealed By Laws 1998, ch. 5, § 4. 39-2-305. Renumbered as 31-2-508 by Laws 1985, ch. 132, § 2. 39-2-401. Repealed By Laws 1998, ch. 5, § 4. 39-2-402. Repealed By Laws 1998, ch. 5, § 4. 39-2-403. Repealed By Laws 1998, ch. 5, § 4. 39-2-404. Repealed By Laws 1998, ch. 5, § 4. 39-3-101. Repealed By Laws 1998, ch. 5, § 4. 39-3-102. Repealed By Laws 1998, ch. 5, § 4. 39-3-103. Repealed By Laws 1998, ch. 5, § 4. 39-3-104. Repealed By Laws 1998, ch. 5, § 4. 39-3-105. Repealed By Laws 1998, ch. 5, § 4. 39-3-106. Repealed By Laws 1998, ch. 5, § 4. 39-3-107. Repealed By Laws 1998, ch. 5, § 4. 39-3-108. Repealed By Laws 1998, ch. 5, § 4. 39-3-109. Repealed By Laws 1998, ch. 5, § 4. 39-3-201. Repealed By Laws 1998, ch. 5, § 4. 39-3-202. Repealed By Laws 1998, ch. 5, § 4. 39-3-203. Repealed By Laws 1998, ch. 5, § 4. 39-3-301. Repealed By Laws 1998, ch. 5, § 4. 39-3-401. Repealed By Laws 1998, ch. 5, § 4. 39-4-101. Repealed By Laws 1998, ch. 5, § 4. 39-4-102. Repealed By Laws 1998, ch. 5, § 4. 39-4-103. Repealed By Laws 1998, ch. 5, § 4. 39-5-101. Repealed By Laws 1998, ch. 5, § 4. 39-6-101. Repealed By Laws 1998, ch. 5, § 4. 39-6-102. Repealed By Laws 1998, ch. 5, § 4. 39-6-103. Repealed By Laws 1998, ch. 5, § 4. 39-6-104. Repealed By Laws 1998, ch. 5, § 4. 39-6-105. Repealed By Laws 1998, ch. 5, § 4. 39-6-106. Repealed By Laws 1998, ch. 5, § 4. 39-6-107. Repealed By Laws 1998, ch. 5, § 4. 39-6-108. Repealed By Laws 1998, ch. 5, § 4. 39-6-109. Repealed By Laws 1998, ch. 5, § 4. 39-6-110. Repealed By Laws 1998, ch. 5, § 4. 39-6-201. Repealed By Laws 1998, ch. 5, § 4. 39-6-202. Repealed By Laws 1998, ch. 5, § 4. 39-6-203. Repealed By Laws 1998, ch. 5, § 4. 39-6-204. Repealed By Laws 1998, ch. 5, § 4. 39-6-205. Repealed By Laws 1998, ch. 5, § 4. 39-6-206. Repealed By Laws 1998, ch. 5, § 4. 39-6-207. Repealed By Laws 1998, ch. 5, § 4. 39-6-208. Repealed By Laws 1998, ch. 5, § 4. 39-6-209. Repealed By Laws 1998, ch. 5, § 4. 39-6-210. Repealed By Laws 1998, ch. 5, § 4. 39-6-211. Repealed By Laws 1998, ch. 5, § 4. 39-6-212. Repealed By Laws 1994, ch. 13, § 2, ch. 35, § 2. 39-6-213. Repealed By Laws 1998, ch. 5, § 4. 39-6-214. Repealed By Laws 1998, ch. 5, § 4. 39-6-215. Repealed By Laws 1998, ch. 5, § 4. 39-6-216. Repealed By Laws 1998, ch. 5, § 4. 39-6-301. Repealed By Laws 1998, ch. 5, § 4. 39-6-302. Repealed By Laws 1998, ch. 5, § 4. 39-6-303. Repealed By Laws 1996, ch. 89, § 2. 39-6-304. Repealed By Laws 1998, ch. 5, § 4. 39-6-305. Repealed By Laws 1998, ch. 5, § 4. 39-6-306. Repealed By Laws 1996, ch. 100, § 3. 39-6-307. Repealed By Laws 1998, ch. 5, § 4. 39-6-308. Repealed By Laws 1998, ch. 5, § 4. 39-6-309. Repealed By Laws 1998, ch. 5, § 4. 39-6-310. Repealed By Laws 1998, ch. 5, § 4. 39-6-401. Repealed By Laws 1998, ch. 5, § 4. 39-6-402. Repealed By Laws 1998, ch. 5, § 4. 39-6-403. Repealed By Laws 1998, ch. 5, § 4. 39-6-404. Repealed By Laws 1998, ch. 5, § 4. 39-6-405. Repealed By Laws 1998, ch. 5, § 4. 39-6-406. Repealed By Laws 1998, ch. 5, § 4. 39-6-407. Repealed By Laws 1998, ch. 5, § 4. 39-6-408. Repealed By Laws 1998, ch. 5, § 4. 39-6-409. Repealed By Laws 1998, ch. 5, § 4. 39-6-410. Repealed By Laws 1998, ch. 5, § 4. 39-6-411. Repealed By Laws 1998, ch. 5, § 4. 39-6-412. Repealed By Laws 1998, ch. 5, § 4. 39-6-413. Repealed By Laws 1998, ch. 5, § 4. 39-6-414. Repealed By Laws 1998, ch. 5, § 4. 39-6-415. Repealed By Laws 1998, ch. 5, § 4. 39-6-416. Repealed By Laws 1998, ch. 5, § 4. 39-6-417. Repealed By Laws 1998, ch. 5, § 4. 39-6-418. Repealed By Laws 1998, ch. 5, § 4. 39-6-501. Repealed By Laws 1998, ch. 5, § 4. 39-6-502. Repealed By Laws 1998, ch. 5, § 4. 39-6-503. Repealed By Laws 1998, ch. 5, § 4. 39-6-504. Repealed By Laws 1998, ch. 5, § 4. 39-6-505. Repealed By Laws 1998, ch. 5, § 4. 39-6-506. Repealed By Laws 1998, ch. 5, § 4. 39-6-507. Repealed By Laws 1998, ch. 5, § 4. 39-6-508. Repealed By Laws 1998, ch. 5, § 4. 39-6-509. Repealed By Laws 1998, ch. 5, § 4. 39-6-510. Repealed By Laws 1998, ch. 5, § 4. 39-6-511. Repealed By Laws 1998, ch. 5, § 4. 39-6-512. Repealed By Laws 1998, ch. 5, § 4. 39-6-513. Repealed By Laws 1998, ch. 5, § 4. 39-6-514. Repealed By Laws 1998, ch. 5, § 4. 39-6-515. Repealed By Laws 1998, ch. 5, § 4. 39-6-516. Repealed By Laws 1998, ch. 5, § 4. 39-6-517. Repealed By Laws 1998, ch. 5, § 4. 39-6-518. Repealed By Laws 1998, ch. 5, § 4. 39-6-601. Repealed By Laws 1998, ch. 5, § 4. 39-6-602. Repealed By Laws 1998, ch. 5, § 4. 39-6-603. Repealed By Laws 1998, ch. 5, § 4. 39-6-604. Repealed By Laws 1998, ch. 5, § 4. 39-6-701. Repealed By Laws 1998, ch. 5, § 4. 39-6-702. Repealed By Laws 1998, ch. 5, § 4. 39-6-801. Repealed by Laws 1982, ch. 74, § 3. 39-6-802. Repealed by Laws 1982, ch. 74, § 3. 39-6-803. Repealed by Laws 1982, ch. 74, § 3. 39-6-804. Repealed by Laws 1982, ch. 74, § 3. 39-6-805. Repealed by Laws 1982, ch. 74, § 3. 39-6-806. Repealed by Laws 1982, ch. 74, § 3. 39-6-807. Repealed by Laws 1982, ch. 74, § 3. 39-6-808. Repealed By Laws 1998, ch. 5, § 4. 39-6-809. Repealed By Laws 1998, ch. 5, § 4. 39-6-810. Repealed By Laws 1998, ch. 5, § 4. 39-6-811. Repealed By Laws 1998, ch. 5, § 4. 39-6-812. Repealed By Laws 1998, ch. 5, § 4. 39-6-813. Repealed By Laws 1998, ch. 5, § 4. 39-6-901. Repealed By Laws 1998, ch. 5, § 4. 39-6-902. Repealed By Laws 1998, ch. 5, § 4. 39-6-903. Repealed By Laws 1998, ch. 5, § 4. 39-6-904. Repealed By Laws 1998, ch. 5, § 4. 39-6-905. Repealed By Laws 1998, ch. 5, § 4. 39-6-906. Repealed By Laws 1998, ch. 5, § 4. 39-6-907. Repealed By Laws 1998, ch. 5, § 4. 39-6-908. Repealed By Laws 1998, ch. 5, § 4. 39-6-909. Repealed By Laws 1998, ch. 5, § 4. 39-6-910. Repealed By Laws 1998, ch. 5, § 4. 39-6-911. Repealed By Laws 1998, ch. 5, § 4. 39-6-912. Repealed By Laws 1998, ch. 5, § 4. 39-6-913. Repealed By Laws 1998, ch. 5, § 4. 39-6-914. Repealed By Laws 1998, ch. 5, § 4. 39-6-1001. Repealed By Laws 1998, ch. 5, § 4. 39-6-1002. Repealed By Laws 1998, ch. 5, § 4. 39-6-1101. Repealed By Laws 1998, ch. 5, § 4. 39-7-101. Repealed By Laws 1998, ch. 5, § 4. 39-11-101. Definitions. 39-11-102. Administration; confidentiality; department of revenue. 39-11-102.1. Administration; state board of equalization. 39-11-103. Imposition. 39-11-104. Taxation rate. 39-11-105. Exemptions. 39-11-106. Licenses; permits. 39-11-107. Compliance; collection procedures. 39-11-108. Enforcement. 39-11-109. Taxpayer remedies. 39-11-110. Statute of limitations. 39-11-111. Distribution. 39-12-101. Preemption by state. 39-13-101. Definitions. 39-13-102. Administration; confidentiality. 39-13-103. Imposition. 39-13-104. Taxation rate. 39-13-105. Exemptions. 39-13-106. Licenses; permits. 39-13-107. Compliance; collection procedures. 39-13-108. Enforcement. 39-13-109. Taxpayer remedies. 39-13-110. Statute of limitations. 39-13-111. Distribution. 39-13-112. Property taxation of certain helium. 39-13-113. Monthly payment of ad valorem tax on gross product of mineral production. 39-14-101. Definitions. 39-14-102. Administration; confidentiality. 39-14-103. Imposition. 39-14-104. Tax rate. 39-14-105. Exemptions. 39-14-106. Licenses; permits. 39-14-107. Compliance; collection procedures. 39-14-108. Enforcement. 39-14-109. Taxpayer remedies. 39-14-110. Statute of limitations. 39-14-111. Distribution. 39-14-201. Definitions. 39-14-202. Administration; confidentiality. 39-14-203. Imposition. 39-14-204. Tax rate. 39-14-205. Exemptions. 39-14-206. Licenses; permits. 39-14-207. Compliance; collection procedures. 39-14-208. Enforcement. 39-14-209. Taxpayer remedies. 39-14-210. Statute of limitations. 39-14-211. Distribution. 39-14-212. Taxation of certain helium. 39-14-301. Definitions. 39-14-302. Administration; confidentiality. 39-14-303. Imposition. 39-14-304. Tax rate. 39-14-305. Exemptions. 39-14-306. Licenses; permits. 39-14-307. Compliance; collection procedures. 39-14-308. Enforcement. 39-14-309. Taxpayer remedies. 39-14-310. Statute of limitations. 39-14-311. Distribution. 39-14-401. Definitions. 39-14-402. Administration; confidentiality. 39-14-403. Imposition. 39-14-404. Tax rate. 39-14-405. Exemptions. 39-14-406. Licenses; permits. 39-14-407. Compliance; collection procedures. 39-14-408. Enforcement. 39-14-409. Taxpayer remedies. 39-14-410. Statute of limitations. 39-14-411. Distribution. 39-14-501. Definitions. 39-14-502. Administration; confidentiality. 39-14-503. Imposition. 39-14-504. Tax rate. 39-14-505. Exemptions. 39-14-506. Licenses; permits. 39-14-507. Compliance; collection procedures. 39-14-508. Enforcement. 39-14-509. Taxpayer remedies. 39-14-510. Statute of limitations. 39-14-511. Distribution. 39-14-601. Definitions. 39-14-602. Administration; confidentiality. 39-14-603. Imposition. 39-14-604. Tax rate. 39-14-605. Exemptions. 39-14-606. Licenses; permits. 39-14-607. Compliance; collection procedures. 39-14-608. Enforcement. 39-14-609. Taxpayer remedies. 39-14-610. Statute of limitations. 39-14-611. Distribution. 39-14-701. Definitions. 39-14-702. Administration; confidentiality. 39-14-703. Imposition. 39-14-704. Tax rate. 39-14-705. Exemptions. 39-14-706. Licenses; permits. 39-14-707. Compliance; collection procedures. 39-14-708. Enforcement. 39-14-709. Taxpayer remedies. 39-14-710. Statute of limitations. 39-14-711. Distribution. 39-14-801. Severance tax distributions; distribution account created; formula. 39-14-802. Advanced conversion technologies research account created; funds deposited; use of funds. 39-15-101. Definitions. 39-15-102. Administration; confidentiality. 39-15-103. Imposition. 39-15-104. Taxation rate. 39-15-105. Exemptions. 39-15-106. Licenses; permits. 39-15-107. Compliance; collection procedures. 39-15-107.2. Voluntary disclosure. 39-15-107.3. Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement. 39-15-108. Enforcement. 39-15-109. Taxpayer remedies. 39-15-110. Statute of limitations. 39-15-111. Distribution. 39-15-201. Definitions. 39-15-202. Administration. 39-15-203. Imposition. 39-15-204. Taxation rate. 39-15-205. Exemptions. 39-15-206. Licenses; permits. 39-15-207. Compliance; collection procedures. 39-15-208. Enforcement. 39-15-209. Taxpayer remedies. 39-15-210. Statute of limitations. 39-15-211. Distribution. 39-15-301. Definitions 39-15-302. Administration. 39-15-303. Imposition. 39-15-304. Taxation rate. 39-15-305. Exemptions. 39-15-306. Licenses; permits; bonding. 39-15-307. Compliance; collection procedures. 39-15-308. Enforcement. 39-15-309. Taxpayer remedies. 39-15-310. Statute of limitations. 39-15-311. Distribution. 39-15-401. Title. 39-15-402. Definitions. 39-15-403. Authority to enter agreement. 39-15-404. Relationship to state law. 39-15-405. Agreement requirements. 39-15-406. Cooperating sovereigns. 39-15-407. Limited binding and beneficial effect. 39-15-408. Seller and third party liability. 39-15-501. Sales from remote sellers. 39-15-502. Marketplace facilitators. 39-15-601. Definitions. 39-15-602. Local government distributions of state sales 39-15-603. Legislative intent. 39-16-101. Repealed by Laws 2026, ch. 19, § 3. 39-16-102. Repealed by Laws 2026, ch. 19, § 3. 39-16-103. Repealed by Laws 2026, ch. 19, § 3. 39-16-104. Repealed by Laws 2026, ch. 19, § 3. 39-16-105. Repealed by Laws 2026, ch. 19, § 3. 39-16-106. Repealed by Laws 2026, ch. 19, § 3. 39-16-107. Repealed by Laws 2026, ch. 19, § 3. 39-16-108. Repealed by Laws 2026, ch. 19, § 3. 39-16-109. Repealed by Laws 2026, ch. 19, § 3. 39-16-110. Repealed by Laws 2026, ch. 19, § 3. 39-16-111. Repealed by Laws 2026, ch. 19, § 3. 39-16-201. Repealed by Laws 2026, ch. 19, § 3. 39-16-202. Repealed by Laws 2026, ch. 19, § 3. 39-16-203. Repealed by Laws 2026, ch. 19, § 3. 39-16-204. Repealed by Laws 2026, ch. 19, § 3. 39-16-205. Repealed by Laws 2026, ch. 19, § 3. 39-16-206. Repealed by Laws 2026, ch. 19, § 3. 39-16-207. Repealed by Laws 2026, ch. 19, § 3. 39-16-208. Repealed by Laws 2026, ch. 19, § 3. 39-16-209. Repealed by Laws 2026, ch. 19, § 3. 39-16-210. Repealed by Laws 2026, ch. 19, § 3. 39-16-211. Repealed by Laws 2026, ch. 19, § 3. 39-16-301. Repealed by Laws 2026, ch. 19, § 3. 39-16-302. Repealed by Laws 2026, ch. 19, § 3. 39-16-303. Repealed by Laws 2026, ch. 19, § 3. 39-16-304. Repealed by Laws 2026, ch. 19, § 3. 39-16-305. Repealed by Laws 2026, ch. 19, § 3. 39-16-306. Repealed by Laws 2026, ch. 19, § 3. 39-16-307. Repealed by Laws 2026, ch. 19, § 3. 39-16-308. Repealed by Laws 2026, ch. 19, § 3. 39-16-309. Repealed by Laws 2026, ch. 19, § 3. 39-16-310. Repealed by Laws 2026, ch. 19, § 3. 39-16-311. Repealed by Laws 2026, ch. 19, § 3. 39-17-101. Definitions. 39-17-102. Administration; confidentiality. 39-17-103. Imposition. 39-17-104. Taxation rate. 39-17-105. Exemptions. 39-17-106. Licenses; permits. 39-17-107. Compliance; collection procedures. 39-17-108. Enforcement. 39-17-109. Taxpayer remedies. 39-17-110. Statute of limitations. 39-17-111. Distribution. 39-17-201. Definitions. 39-17-202. Administration; confidentiality. 39-17-203. Imposition. 39-17-204. Taxation rate. 39-17-205. Exemptions. 39-17-206. Licenses; permits. 39-17-207. Compliance; collection procedures. 39-17-208. Enforcement. 39-17-209. Taxpayer remedies. 39-17-210. Statute of limitations. 39-17-211. Distribution. 39-17-301. Definitions. 39-17-302. Administration; confidentiality. 39-17-303. Imposition. 39-17-304. Taxation rate. 39-17-305. Exemptions. 39-17-306. Licenses; permits. 39-17-307. Compliance; collection procedures. 39-17-308. Enforcement. 39-17-309. Taxpayer remedies. 39-17-310. Statute of limitations. 39-17-311. Distribution. 39-18-101. Definitions. 39-18-102. Administration; confidentiality. 39-18-103. Imposition. 39-18-104. Taxation rate. 39-18-105. Exemptions. 39-18-106. Licensing; permits. 39-18-107. Compliance; collection procedures. 39-18-108. Enforcement. 39-18-109. Taxpayer remedies. 39-18-110. Statute of limitations. 39-18-111. Distribution. 39-19-101. Definitions. 39-19-102. Administration; confidentiality; fees; compensation; disposition of tax; disclosure; penalty. 39-19-103. Imposition of tax. 39-19-104. Taxation rate. 39-19-105. Exemptions. 39-19-106. Licenses; permits. 39-19-107. Compliance; collection procedures. 39-19-108. Enforcement. 39-19-109. Taxpayer remedies. 39-19-110. Statute of limitations. 39-19-111. Distribution. 39-20-101. Repealed By Laws 2004, Chapter 5, § 1. 39-20-102. Repealed By Laws 2004, Chapter 5, § 1. 39-20-103. Repealed By Laws 2004, Chapter 5, § 1. 39-20-104. Repealed By Laws 2004, Chapter 5, § 1. 39-20-105. Repealed By Laws 2004, Chapter 5, § 1. 39-20-106. Repealed By Laws 2004, Chapter 5, § 1. 39-20-107. Repealed By Laws 2004, Chapter 5, § 1. 39-20-108. Repealed By Laws 2004, Chapter 5, § 1. 39-20-109. Repealed By Laws 2004, Chapter 5, § 1. 39-20-110. Repealed By Laws 2004, Chapter 5, § 1. 39-20-111. Repealed By Laws 2004, Chapter 5, § 1. 39-21-101. Repealed By Laws 2004, Chapter 1, § 1. 39-21-102. Repealed By Laws 2004, Chapter 1, § 1. 39-21-103. Repealed By Laws 2004, Chapter 1, § 1. 39-21-104. Repealed By Laws 2004, Chapter 1, § 1. 39-21-105. Repealed By Laws 2004, Chapter 1, § 1. 39-21-106. Repealed By Laws 2004, Chapter 1, § 1. 39-21-107. Repealed By Laws 2004, Chapter 1, § 1. 39-21-108. Repealed By Laws 2004, Chapter 1, § 1. 39-21-109. Repealed By Laws 2004, Chapter 1, § 1. 39-21-110. Repealed By Laws 2004, Chapter 1, § 1. 39-21-111. Repealed By Laws 2004, Chapter 1, § 1. 39-22-101. Definitions. 39-22-102. Administration. 39-22-103. Imposition. 39-22-104. Taxation rate. 39-22-105. Exemptions. 39-22-106. Licensing; permits. 39-22-107. Compliance; collection procedures. 39-22-108. Enforcement. 39-22-109. Taxpayer remedies. 39-22-110. Statute of limitations. 39-22-111. Distribution. 39-23-101. Definitions. 39-23-102. Administration. 39-23-103. Imposition. 39-23-104. Taxation rate. 39-23-105. Exemptions. 39-23-106. Licensing; permits. 39-23-107. Compliance; collection procedures. 39-23-108. Enforcement. 39-23-109. Taxpayer remedies. 39-23-110. Statute of limitations. 39-23-111. Distribution.
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39-15-403. Authority to enter agreement.
(a) The department of revenue is authorized and directed to enter into the streamlined sales and use tax agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
(b) The department of revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this article. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.
(c) The director of the department or the director's designee, the chairman of the senate revenue committee or his designee and the chairman of the house revenue committee or his designee are authorized to represent this state before the other states that are signatories to the agreement.
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39-15-403. Authority to enter agreement.
(a) The department of revenue is authorized and directed to enter into the streamlined sales and use tax agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
(b) The department of revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this article. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.
(c) The director of the department or the director's designee, the chairman of the senate revenue committee or his designee and the chairman of the house revenue committee or his designee are authorized to represent this state before the other states that are signatories to the agreement.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.