Maine Revised Statutes Title 36 Sec. 7124 – Authority to enter agreement
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Terms Used In Maine Revised Statutes Title 36 Sec. 7124
- Agreement: means the Streamlined Sales and Use Tax Agreement. See Maine Revised Statutes Title 36 Sec. 7122
- Certified automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a record of the transaction. See Maine Revised Statutes Title 36 Sec. 7122
- Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. See Maine Revised Statutes Title 36 Sec. 7122
- State: means any state of the United States or the District of Columbia. See Maine Revised Statutes Title 36 Sec. 7122
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
The State Tax Assessor shall enter into the agreement on behalf of this State, subject to the provisions of section 7126. The assessor is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and to establish performance standards for multistate sellers. The assessor may take other actions reasonably required to implement the provisions of this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and the joint procurement, with other member states, of goods and services in furtherance of the agreement. Rules adopted pursuant to this section are routine technical rules as defined in Title 5, chapter 375, subchapter II?A. The assessor or the assessor’s designee may represent this State before the other states that are signatories to the agreement. [PL 2001, c. 496, §1 (NEW).]
SECTION HISTORY
PL 2001, c. 496, §1 (NEW).