Interstate Sales and Use Tax Act

[AI summary unavailable — showing source text] Interstate Sales and Use Tax Act - Title I: Jurisdiction to Tax - Establishes uniform jurisdictional standards for the imposition of sales and use taxes on interstate sales. Provides that a State can not impose a sales tax or a use tax on a person with respect to the interstate sale of tangible personal property for delivery in such State unless the person has a business location within the State, regularly solicits orders by salesmen, solicitors or representatives (unless such activity consists solely of solicitation by direct mail or advertising via newspapers, radio or television), or regularly engages in the delivery of property in the State other than by common carrier or United States mail. Provides that a sale in interstate commerce can only be taxed by one State. Title II: Uniform Rules For Application of Tax - Provides that a sale in interstate commerce can only be taxed by one State. Exempts from the tax the reasonable transportation cost of property into the State and in the case of new residents of a State, it exempts from the tax, household goods or automobiles purchased in another State and used in that State for 90 days. Provides that a strictly local sales or use ta…