Legislative findings and declaration.

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The Legislature hereby finds and declares that:

1. A simplified sales and use tax system will reduce, and over time eliminate, the burden and cost for all vendors to collect this state’s sales and use tax.

2. This state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration to reduce substantially the burden of tax compliance for all sellers and for all types of commerce.

3. This state should participate in multistate discussions to review and, if necessary, amend the terms of the agreement to simplify and modernize sales and use tax administration to reduce substantially the burden of tax compliance for all sellers and for all types of commerce.

(Added to NRS by 2001, 1711)


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