77-2712.02.

Legislative findings.

(1) The Legislature finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all sellers to collect this state's sales and use tax. The Legislature further finds that this state should participate in a multistate agreement 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.

(2) It is the purpose of the streamlined sales and use tax agreement to simplify and modernize sales and use tax administration in the member states in order to substantially reduce the burden of compliance. The agreement focuses on improving sales and use tax administration systems for all sellers and for all types of commerce through all of the following:

(a) State-level administration of sales and use tax collections;

(b) Uniformity in the state and local tax bases;

(c) Uniformity of major tax base definitions;

(d) A central, electronic registration system for all member states;

(e) Simplification of state and local tax rates;

(f) Uniform sourcing rules for all taxable transactions;

(g) Simplified administration of exemptions;

(h) Simplified tax returns;

(i) Simplification of tax remittances; and

(j) Protection of consumer privacy.

(3) This agreement shall not be construed as intending to influence a member state to impose a tax on or provide an exemption from tax for any item or service. However, exemptions granted shall adhere to uniform definitions as set out in the agreement.