CHAPTER 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement
- § 44-18.1-1 - Adoption of streamlined sales and use tax agreement – Regulations.
- § 44-18.1-1.1 - "Member State" defined.
- § 44-18.1-2 - State level administration.
- § 44-18.1-3 - State and local tax bases.
- § 44-18.1-4 - Seller registration.
- § 44-18.1-5 - Notice for state tax changes.
- § 44-18.1-6 - Local rate and boundary changes.
- § 44-18.1-7 - Relief from certain liability.
- § 44-18.1-8 - Database requirements and exceptions.
- § 44-18.1-9 - State and local tax rates.
- § 44-18.1-10 - Application of general sourcing rules and exclusions from the rules.
- § 44-18.1-11 - General sourcing rules.
- § 44-18.1-12 - General sourcing definitions.
- § 44-18.1-13 - [Repealed.].
- § 44-18.1-14 - Direct mail sourcing.
- § 44-18.1-15 - Telecommunication sourcing rule.
- § 44-18.1-16 - Telecommunication sourcing definitions.
- § 44-18.1-17 - Enactment of exemptions.
- § 44-18.1-18 - Administration of exemptions.
- § 44-18.1-19 - Uniform tax returns.
- § 44-18.1-20 - Uniform rules for remittances of funds.
- § 44-18.1-21 - Uniform rules for recovery of bad debts.
- § 44-18.1-22 - Confidentiality and privacy protections under Model 1.
- § 44-18.1-23 - Sales tax holidays.
- § 44-18.1-24 - Caps and thresholds.
- § 44-18.1-25 - Rounding rule.
- § 44-18.1-26 - Customer refund procedures.
- § 44-18.1-27 - Direct pay permits.
- § 44-18.1-28 - Library of definitions.
- § 44-18.1-29 - Taxability matrix.
- § 44-18.1-30 - Effective date for rate changes.
- § 44-18.1-31 - Bundled transactions.
- § 44-18.1-32 - Seller participation.
- § 44-18.1-33 - Amnesty for registration.
- § 44-18.1-34 - Method of remittance.
- § 44-18.1-35 - Registration by an agent.
- § 44-18.1-36 - Monetary allowance under Model 1.
- § 44-18.1-37 - Monetary allowance for Model 2 sellers.
- § 44-18.1-38 - Monetary allowance for Model 3 sellers and all other sellers.