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<br /> <br /> PPR 01 '98 11:58RM N R 00 P.9/17 - <br /> <br /> F:\M5\COX\COX061 <br /> <br /> <br /> 1 (1) a uniform system of definitions of remote <br /> <br /> 2 commerce subject to sales and use tax within each <br /> <br /> 3 State; <br /> 4 (2) a simplified system for sales and use taxes <br /> <br /> 5 that provides for a single statewide sales or use tax <br /> <br /> 6 rate on all remote commerce, which rate may be <br /> 7 zero, and establishes a method of distributing to po- <br /> <br /> 8 lineal subdivisions within each State their propor- <br /> <br /> 9 tionate share of such taxes; <br /> 10 (3) silmificant simplifications in the interstate <br /> <br /> 11 administration of the sales and use tax, including <br /> <br /> 12 uniform tax registration, tax returns, remittance re- <br /> <br /> 13 quirements, and filing procedures; <br /> 14 (4) an independent third party collection system <br /> <br /> 15 that would utilize the technology of the Internet to <br /> <br /> 16 further simplify sales and use tax administration <br /> 17 and collection; and <br /> <br /> 18 (5) the level of contacts between a State impos- <br /> <br /> 19 ing sales or use tax on remote commerce that should <br /> <br /> 20 be considered sufficient to subject the remote seller <br /> 21 to collection obligations imposed by the State, in- <br /> <br /> 22 eluding the definition of a level of contacts below <br /> <br /> 23 which a State way not impose on a remote seller the <br /> 24 obligation to collect sales or use talc. <br /> <br /> <br /> <br /> <br /> <br /> March 18. 1998 (1226 P.m.) <br />