Common use of Section 326 Clause in Contracts

Section 326. DIRECT PAY PERMITS 15 A. If a term defined in the Library of Definitions appears in a member state’s sales and 16 use tax statutes or administrative rules or regulations, the member state shall enact or 17 adopt the Library definition of the term in its statutes or administrative rules or 18 regulations in substantially the same language as the Library definition. 19 B. A member state shall not use a Library definition in its sales or use tax statutes or 20 administrative rules or regulations that is contrary to the meaning of the Library 21 definition. 22 C. Except as specifically provided in Section 316 and the Library of Definitions, a 23 member state shall impose a sales or use tax on all products or services included 24 within each definition or exempt from sales or use tax all products or services within 25 each definition.