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  6. Title 27 - Taxation and Fin...
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  8. Chapter 68 - Uniform Sales and Use Tax Administ...


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
  • § 27-68-15. Member states to be sole beneficiaries of agreement; no private right of action; no law declared invalid because of inconsistency with agreement
  • § 27-68-17. Certified Service Provider; Certified Automated System; seller with proprietary system for determining amount of tax due liable for failure of system to meet performance standard
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