K.S.A. 79-3654 — Same; legislative findings

The legislature finds that:

# (a)

State and local tax systems should treat transactions in a competitively neutral manner;

# (b)

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;

# (c)

remote sellers should not receive preferential tax treatment at the expense of local "main street" merchants, nor should such vendors be burdened with special, discriminatory or multiple taxes;

# (d)

the state should simplify sales and use taxes to reduce the administrative burden of collection; and

# (e)

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 of interference.