§ 39-15-403 — Authority to enter agreement

(a) The department of revenue is authorized and directed
to enter into the streamlined sales and use tax agreement with
one (1) 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 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.
(b) The department of revenue is further authorized to
take other actions reasonably required to implement the
provisions set forth in this article. 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.
(c) The director of the department or the director's
designee, the chairman of the senate revenue committee or his
designee and the chairman of the house revenue committee or his
designee are authorized to represent this state before the other
states that are signatories to the agreement.