US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3620B.  AGREEMENTS TO COLLECT AND REMIT SALES TAX. (1) The state tax
commission may enter into agreements with persons who may not be otherwise
liable to collect and remit sales or use taxes for the collection of sales and
use taxes due on their sales of tangible personal property or taxable services
to customers in this state. These agreements shall be made on terms and
conditions determined by the commission to be in the best interests of the
state.
    (2)  The state tax commission is authorized to participate in the
northwest regional sales tax pilot project with states, especially the states
of Washington and Utah, and selected businesses, to simplify the sales and use
tax administration and to enter into joint agreements for that purpose.
    (a)  Agreements to participate in the pilot project shall establish
    provisions for the administration, imposition and collection of sales and
    use taxes resulting in revenues paid that are substantially the same as
    would be paid under this chapter.
    (b)  Business parties to the agreements are excused from complying with
    the provisions of this chapter to the extent a different procedure is
    required by the agreements.
    (c)  Agreements authorized in subsection (2) of this section shall
    terminate on June 30, 2001.