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RS 47:335.4 - Multistate discussions; streamlined sales and use tax agreement

LA Rev Stat § 47:335.4 (2018) (N/A)
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§335.4. Multistate discussions; Streamlined Sales and Use Tax Agreement

A. For the purpose of reviewing, amending, and finalizing the agreement authorized by this Chapter, the state of Louisiana shall enter into multistate discussions. For purposes of such discussions, the state shall be represented by four delegates, one member to be appointed by the president of the Senate, one member to be appointed by the speaker of the House of Representatives, and two members to be appointed by the governor.

B. The Louisiana Department of Revenue is authorized and directed upon the consent of the legislature to enter into the Streamlined Sales and Use Tax Agreement with one 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 Louisiana Department of Revenue 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.

C. The Louisiana Department of Revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this Chapter. 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.

D. The secretary of the Louisiana Department of Revenue or the secretary's designee is authorized to represent this state before the other states that are signatories to the agreement.

Acts 2001, No. 72, §1, eff. May 24, 2001.

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RS 47:335.4 - Multistate discussions; streamlined sales and use tax agreement