Local sales and use taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following: a. Restricting variances between the state and local tax bases. b. Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes must not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions. c. Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes. d. Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.
Appears in 12 contracts
Samples: Sales Contracts, Sales and Use Tax Agreement, Sales and Use Tax Agreement
Local sales and use taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:
a. Restricting (a) restricting variances between the state and local tax bases.;
b. Requiring (b) requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes must do not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.;
c. Restricting (c) restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.;
d. Providing (d) providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.
Appears in 2 contracts
Samples: Simplified Sales and Use Tax Administration Act, Simplified Sales and Use Tax Administration Act
Local sales and use taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:
a. (A) Restricting variances between the state and local tax bases.
b. (B) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes must will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.
c. (C) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.
d. (D) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.
Appears in 2 contracts
Samples: Simplified Sales and Use Tax Administration Act, Simplified Sales and Use Tax Administration Act
