Common Contracts
1 similar Streamlined Sales and Use Tax Agreement contracts
The Streamlined Sales and Use Tax Agreement andStreamlined Sales and Use Tax Agreement • June 26th, 2003
Agreement Provisions (by section) Does New Mexico comply? 301: State level administration required(1) registration (2) filing returns(3) tax payment (4) distribution to local gov’ts(5) audits Yes 7-1-12 & taxpayer may register thru participating local gov’tsYes 7-1-13BYes 7-1-13D & administrative provisions of local-option taxesYes 7-1-6-seriesYes 7-1-11 (altho nothing specifically says locals may not audit, administration & interpretation of local taxes is reserved to TRD in local tax acts) 302: Local tax base must equal state base, except where difference is required by federal law (e.g., treatment of satellite TV service) No One systematic difference--cross- boundary transportation services. 303: Taxpayer registration: (1) must participate in on-line system(2) must participate in common system(3) registration in one state is registration in all member states(4) no registration fee if not required to register(5) written signature not to be required(6) agent may register taxpayer(7)
