(35 ILCS 171/5)
Sec. 5.
Authority to enter agreement.
Subject to Section 6, the
Department of Revenue is
authorized to enter into the Streamlined Sales and Use Tax
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. In furtherance of the
Agreement, the Department of Revenue 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 establish performance standards for multistate sellers.
The Department of Revenue is further authorized to take other actions
reasonably required to implement the provisions set forth in this Act. Other
actions authorized by this Section include, but are not limited to, the
adoption of rules and regulations and the joint procurement, with other member
states, of goods and services in furtherance of the cooperative agreement.
The Director of Revenue or the Director's designee is authorized to represent
this State before the other states that are signatories to the Agreement.
(Source: P.A. 92-221, eff. 8-2-01.)
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