§ 44-58-2 - Legislative findings and intent – Legislative declaration.
SECTION 44-58-2
§ 44-58-2 Legislative findings and intent– Legislative declaration. – The general assembly finds and declares as follows:
(1) State and local tax systems should treat transactions ina competitively neutral manner.
(2) A simplified sales and use tax system that treats alltransactions in a competitively neutral manner will strengthen and preserve thesales and use tax as vital state and local revenue sources and preserve statefiscal sovereignty.
(3) Remote sellers should not receive preferential taxtreatment at the expense of local "main street" merchants, nor should thosevendors be burdened with special, discriminatory, or multiple taxes.
(4) The state should simplify sales and use taxes to reducethe administrative burden of collection.
(5) While states have the sovereign right to set their owntax policies, states working together have the opportunity to develop a moresimple, uniform, and fair system of state sales and use taxation withoutfederal government mandates or interference.