The Legislature finds that:
1. State and local tax systems should treat transactions in a competitively neutral manner;
2. A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty;
3. Remote sellers should not receive preferential tax treatment at the expense of local "Main Street" merchants, nor should such vendors be burdened with special, discriminatory or multiple taxes;
4. The state should simplify sales and use taxes to reduce the administrative burden of collection; and
5. While states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform and fair system of state sales and use taxation without federal government mandates or interference.
Added by Laws 2000, c. 314, § 9, eff. July 1, 2000.
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