Whereas, the Streamlined Sales Tax Project is an effort on the part of state governments, with input from local governments and the private sector, to simplify and modernize sales and use tax administration; and

Whereas, the Streamlined Sales Tax Project is focused on improving sales and use tax administration systems for all sellers and for all types of commerce; and

Whereas, it is imperative for states to develop a more modern sales and use tax system in order to level the playing field between in-state and out-of-state sellers and prevent a continued erosion of state sales and use tax revenue bases; and

Whereas, legislative action is immediately necessary in order to ensure the State's full participation in, and the ultimate success of, the Streamlined Sales Tax Project; and

Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA c. 921 is enacted to read:

CHAPTER 921

I.

UNIFORM SALES AND USE TAX ADMINISTRATION ACT

§7121.__Short title

This chapter may be known and cited as the "Uniform Sales and Use Tax Administration Act."

§7122.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Agreement.__"Agreement" means the Streamlined Sales and Use Tax Agreement.