77-2712.03 Streamlined sales and use tax agreement; ratified; governing board; members. - Nebraska Statutes

77-2712.03. Streamlinedsales and use tax agreement; ratified; governing board; members.(1) The streamlined sales and use tax agreement, as adoptedby the streamlined sales tax implementing states on November 12, 2002, includingamendments through December 31, 2009, ishereby ratified by the Legislature. The Governor shall enter into the agreementwith one or more states to simplify and modernize sales and use tax administrationin order to substantially reduce the burden of tax compliance for all sellersand for all types of commerce. In furtherance of the agreement, the Departmentof Revenue is authorized to act jointly with other states that are membersunder Articles VII or VIII of the agreement to establish standards for certificationof a certified service provider and certified automated system and establishperformance standards for multistate sellers. The department is further authorizedto take other actions permissible under law reasonably required to implementthe provisions set forth in the agreement. Other actions authorized by thissection include, but are not limited to, the adoption and promulgation ofrules and regulations and the joint procurement, with other member states,of goods and services in furtherance of the agreement.(2) The Tax Commissioner or his or her designee and two representativesof the Legislature appointed by the Executive Board of the Legislative Councilare authorized to represent Nebraska before the other member states underthe agreement. The state also agrees to participate in and comply with theprocedures of and decisions made by the governing board of the member states.These provisions of the agreement include the creation of the organizationas provided in Article VII of the agreement, the requirements for state entryand withdrawal as provided in Article VIII of the agreement, amendments tothe agreement as provided in Article IX of the agreement, and a dispute resolutionprocess as provided in Article X of the agreement. SourceLaws 2001, LB 172, § 4; Laws 2003, LB 282, § 75; Laws 2007, LB223, § 10; Laws 2010, LB879, § 10.Operative Date: October 1, 2010 Cross ReferencesExecutive Board of the Legislative Council, see section 50-401.01.