§ 44-58-5 - Limited test authorization – Optional provision for state electing to participate in early test of simplified system.
SECTION 44-58-5
§ 44-58-5 Limited test authorization– Optional provision for state electing to participate in early test ofsimplified system. – (a) The tax administrator shall be authorized to participate in a sales taxpilot project with other states and selected businesses to test means forsimplifying sales and use tax administration and may enter into jointagreements for that purpose.
(b) Agreements to participate in these tests shall establishprovisions for the administration, imposition, and collection of sales and usetaxes resulting in revenues paid that are the same as would be paid under andpursuant to the provisions of chapters 18 and 19 of this title.
(c) Parties to the agreements shall be excused from complyingwith the provisions of chapters 18 and 19 of this title to the extent adifferent procedure is required by the agreements, except for confidentialityof taxpayer information as detailed in § 44-58-6.
(d) Agreements authorized under this section shall terminateno later than December 31, 2001.