Streamlined Sales and Use Tax Agreement (SSUTA)
Article III: Uniform definitions, taxability matrix and product rules – Streamlined Sales and Use Tax Agreement (SSUTA)

Streamlined Sales and Use Tax Agreement (SSUTA) 334: Section 334 Prohibited replacement taxes

A member state may not levy a substitute tax on a product the Library defines in Part II or Part III(B) when that tax would defeat the Agreement's purpose.

Maintained by Gerard Blokdyk

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