Louisiana Revised Statutes 47:335.3 – Policy
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Terms Used In Louisiana Revised Statutes 47:335.3
- Agreement: means the Streamlined Sales and Use Tax Agreement. See Louisiana Revised Statutes 47:335.2
- Sales and use tax: means the taxes levied under La. See Louisiana Revised Statutes 47:335.2
- State: means any state of the United States and the District of Columbia. See Louisiana Revised Statutes 47:335.2
The Legislature of Louisiana finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
Acts 2001, No. 72, §1, eff. May 24, 2001.