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Senate Bill 0269


Senate Bill 0269

ARCHIVE (2001)

Latest Information

 

DIGEST OF SB269 (Updated April 12, 2001 10:51 AM - DI 84)


Sales and use tax administration. Enacts the simplified sales and use tax administration act. Provides for the appointment of four delegates to enter into multistate discussions concerning the Simplified Sales and Use Tax Agreement. Permits the department of state revenue to enter into the agreement with other 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. Authorizes the department to act jointly with other states that are members of the agreement to establish standards for certification of certified service providers and certified automated systems and to establish performance standards for multistate sellers. Specifies certain requirements that must be included in the agreement before the state of Indiana may enter into the agreement. Includes certain provisions concerning certified service providers (an agent certified jointly by the states to perform all of a seller's sales tax functions). Includes certain provisions concerning certified automated systems (the software certified jointly by the states to calculate the tax imposed by each jurisdiction on a transaction, to determine the amount of tax to remit to the appropriate state, and to maintain a record of the transaction). Specifies that no provision of the agreement invalidates or amends any provision of Indiana law.
    Current Status:
     Law Enacted
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