59-12-102.2 — Participation in multistate discussions -- Report to Revenue and Taxation Interim Committee.
Code Resources
Utah Resources
Utah Website
Utah Governor
Utah Legislature
Utah Courts
Search this Code
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
59-12-102.2. Participation in multistate discussions -- Report to Revenue and
Taxation Interim Committee.
(1) As provided in this section, delegates appointed in accordance with Subsection (2) shall enter into multistate discussions to consider whether:
(a) the state should enter into the Streamlined Sales and Use Tax Agreement with one or more states, including whether to:
(i) simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce;
(ii) establish standards for certification of a:
(A) certified service provider; and
(B) certified automated system; and
(iii) establish performance standards for multistate sellers; and
(b) to amend the Streamlined Sales and Use Tax Agreement.
(2) For purposes of Subsection (1), delegates shall be appointed as follows:
(a) one delegate shall be a member of the House of Representatives appointed by the speaker of the House of Representatives;
(b) one delegate shall be a member of the Senate appointed by the president of the Senate; and
(c) two delegates shall be appointed by the governor, at least one of whom shall be from the Utah State Tax Commission.
(3) The delegates described in Subsection (2) shall:
(a) report to the Revenue and Taxation Interim Committee as requested by the Revenue and Taxation Interim Committee; and
(b) make recommendations to the Revenue and Taxation Interim Committee regarding:
(i) the issues the delegates consider in accordance with Subsection (1); and
(ii) any other issue the Revenue and Taxation Interim Committee requests the delegates to consider.
(4) If the Revenue and Taxation Interim Committee determines that the state should enter into the Streamlined Sales and Use Tax Agreement with one or more states, the Revenue and Taxation Interim Committee shall request that legislation be prepared:
(a) to bring the state into substantial compliance with:
(i) the Streamlined Sales and Use Tax Agreement; and
(ii) any amendments made to the Streamlined Sales and Use Tax Agreement as a result of multistate discussions required by this section; and
(b) for consideration by the:
(i) Revenue and Taxation Interim Committee; and
(ii) Legislature.
(1) As provided in this section, delegates appointed in accordance with Subsection (2) shall enter into multistate discussions to consider whether:
(a) the state should enter into the Streamlined Sales and Use Tax Agreement with one or more states, including whether to:
(i) simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce;
(ii) establish standards for certification of a:
(A) certified service provider; and
(B) certified automated system; and
(iii) establish performance standards for multistate sellers; and
(b) to amend the Streamlined Sales and Use Tax Agreement.
(2) For purposes of Subsection (1), delegates shall be appointed as follows:
(a) one delegate shall be a member of the House of Representatives appointed by the speaker of the House of Representatives;
(b) one delegate shall be a member of the Senate appointed by the president of the Senate; and
(c) two delegates shall be appointed by the governor, at least one of whom shall be from the Utah State Tax Commission.
(3) The delegates described in Subsection (2) shall:
(a) report to the Revenue and Taxation Interim Committee as requested by the Revenue and Taxation Interim Committee; and
(b) make recommendations to the Revenue and Taxation Interim Committee regarding:
(i) the issues the delegates consider in accordance with Subsection (1); and
(ii) any other issue the Revenue and Taxation Interim Committee requests the delegates to consider.
(4) If the Revenue and Taxation Interim Committee determines that the state should enter into the Streamlined Sales and Use Tax Agreement with one or more states, the Revenue and Taxation Interim Committee shall request that legislation be prepared:
(a) to bring the state into substantial compliance with:
(i) the Streamlined Sales and Use Tax Agreement; and
(ii) any amendments made to the Streamlined Sales and Use Tax Agreement as a result of multistate discussions required by this section; and
(b) for consideration by the:
(i) Revenue and Taxation Interim Committee; and
(ii) Legislature.
Enacted by Chapter 253, 2006 General Session