Section 327 Sample Clauses

Section 327. LIBRARY OF DEFINITIONS 2 Each member state shall utilize common definitions as provided in this section. The terms 3 defined are set out in the Library of Definitions, in Appendix C of this Agreement. A member 4 state shall adhere to the following principles:
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Section 327. LIBRARY OF DEFINITIONS 14 Each member state shall utilize common definitions as provided in this section. The terms 15 defined are set out in the Library of Definitions, in Appendix C of this Agreement. A member 16 state shall adhere to the following principles: 17 A. 19 20 21 B. 24 C. 26 27 If a term defined in the Library of Definitions appears in a member state’s sales and use tax statutes or administrative rules or regulations, the member state shall enact or adopt the Library definition of the term in its statutes or administrative rules or regulations in substantially the same language as the Library definition. A member state shall not use a Library definition in its sales or use tax statutes or administrative rules or regulations that is contrary to the meaning of the Library definition. Except as specifically provided in Section 316 and the Library of Definitions, a member state shall impose a sales or use tax on all products or services included within each definition or exempt from sales or use tax all products or services within each definition.
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Section 327. LIBRARY OF DEFINITIONS 27 Each member state shall utilize common definitions as provided in this section. The terms 28 defined are set out in the Library of Definitions, in Appendix C of this Agreement. A member 29 state shall adhere to the following principles:
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Section 327. LIBRARY OF DEFINITIONS
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Related to Section 327

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