2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 68 - UNIFORM SALES AND USE TAX ADMINISTRATION LAW
§ 27-68-15 - Member states to be sole beneficiaries of agreement; no private right of action; no law declared invalid because of inconsistency with agreement

MS Code § 27-68-15 (2015) What's This?

(1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.

(2) Consistent with subsection (1) of this section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.

(3) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.

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