§ 44-18.1-1. Adoption of streamlined sales and use tax agreement — Regulations.
§ 44-18.1-1.1. “Member State” defined.
§ 44-18.1-2. State level administration.
§ 44-18.1-3. State and local tax bases.
§ 44-18.1-4. Seller registration.
§ 44-18.1-5. Notice for state tax changes.
§ 44-18.1-6. Local rate and boundary changes.
§ 44-18.1-7. Relief from certain liability.
§ 44-18.1-8. Database requirements and exceptions.
§ 44-18.1-9. State and local tax rates.
§ 44-18.1-10. Application of general sourcing rules and exclusions from the rules.
§ 44-18.1-11. General sourcing rules.
§ 44-18.1-12. General sourcing definitions.
§ 44-18.1-14. Direct mail sourcing.
§ 44-18.1-15. Telecommunication sourcing rule.
§ 44-18.1-16. Telecommunication sourcing definitions.
§ 44-18.1-17. Enactment of exemptions.
§ 44-18.1-18. Administration of exemptions.
§ 44-18.1-19. Uniform tax returns.
§ 44-18.1-20. Uniform rules for remittances of funds.
§ 44-18.1-21. Uniform rules for recovery of bad debts.
§ 44-18.1-22. Confidentiality and privacy protections under Model 1.
§ 44-18.1-23. Sales tax holidays.
§ 44-18.1-24. Caps and thresholds.
§ 44-18.1-26. Customer refund procedures.
§ 44-18.1-27. Direct pay permits.
§ 44-18.1-28. Library of definitions.
§ 44-18.1-29. Taxability matrix.
§ 44-18.1-30. Effective date for rate changes.
§ 44-18.1-31. Bundled transactions.
§ 44-18.1-32. Seller participation.
§ 44-18.1-33. Amnesty for registration.
§ 44-18.1-34. Method of remittance.
§ 44-18.1-35. Registration by an agent.
§ 44-18.1-36. Monetary allowance under Model 1.
§ 44-18.1-37. Monetary allowance for Model 2 sellers.
§ 44-18.1-38. Monetary allowance for Model 3 sellers and all other sellers.