1. (1) State and local tax systems should treat transactions in a competitively neutral manner.
2. (2) A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty.
3. (3) Remote sellers should not receive preferential tax treatment at the expense of local “main street” merchants, nor should those vendors be burdened with special, discriminatory, or multiple taxes.
4. (4) The state should simplify sales and use taxes to reduce the administrative burden of collection.
5. (5) While states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform, and fair system of state sales and use taxation without federal government mandates or interference.

The general assembly finds and declares as follows:

History of Section.
P.L. 2000, ch. 181, § 1.