(1) The commission may apply to the governing board for the state to become a party to the agreement.
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Terms Used In Utah Code 59-12-102.3

  • Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102
  • Certified automated system: means software certified by the governing board of the agreement that:
         (22)(a) calculates the agreement sales and use tax imposed within a local taxing jurisdiction:
              (22)(a)(i) on a transaction; and
              (22)(a)(ii) in the states that are members of the agreement;
         (22)(b) determines the amount of agreement sales and use tax to remit to a state that is a member of the agreement; and
         (22)(c) maintains a record of the transaction described in Subsection (22)(a)(i). See Utah Code 59-12-102
  • Certified service provider: means an agent certified:
         (23)(a) by the governing board of the agreement; and
         (23)(b) to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102
  • Governing board of the agreement: means the governing board of the agreement that is:
         (56)(a) authorized to administer the agreement; and
         (56)(b) established in accordance with the agreement. See Utah Code 59-12-102
  • State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
  • Statute: A law passed by a legislature.
(2) If the state becomes a party to the agreement, the commission may:

     (2)(a) establish standards for certification of a:

          (2)(a)(i) certified automated system; and
          (2)(a)(ii) certified service provider;
     (2)(b) act jointly with other states that are parties to the agreement to establish performance standards for multistate sellers; and
     (2)(c) take other actions reasonably required to implement provisions of the agreement:

          (2)(c)(i) if those actions are not in conflict with statute; and
          (2)(c)(ii) subject to Subsection (2)(c)(i), including:

               (2)(c)(ii)(A) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, adopting administrative rules; and
               (2)(c)(ii)(B) in furtherance of the agreement, jointly procuring goods or services with other states that are parties to the agreement.
(3) Subject to Subsection (4), delegates shall be appointed to the governing board of the agreement to:

     (3)(a) assist in implementing the provisions of the agreement; and
     (3)(b) address other matters as determined by the governing board.
(4) Delegates shall be appointed as follows:

     (4)(a) two delegates shall be legislators appointed by mutual consent of the speaker of the House of Representatives and the president of the Senate; and
     (4)(b) two delegates shall be appointed by the governor, at least one of whom shall be from the commission.
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