(35 ILCS 171/3)
Sec. 3.
Legislative finding.
The General Assembly finds that a
simplified sales tax and use tax system will reduce and over time eliminate the
burden and cost for all vendors to collect this State's sales and use tax. The
General Assembly further finds that this State should participate in multistate
discussions to review or amend or both review and amend the terms of the
Agreement to simplify and modernize sales tax and use tax administration in
order to substantially reduce the burden of tax compliance for all sellers and
for all types of commerce.
(Source: P.A. 92-221, eff. 8-2-01.)
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