Relating to tax administrationARTICLE 1 ELECTRONIC FILING AND PAYING OF TAXESModifying the provisions requiring the aggregate amount of estimated hazardous waste generator, withholding or corporate taxes and sales, gross earnings, gross premium, pull tab and tipboard, cigarette and tobacco products or liquor tax liability and metropolitan solid waste landfill fee payments to be made by electronic means, gradually reducing the amounts requiring electronic payment; providing for timely delivery or payment by electronic means, confirmation numbers and time and date stamps to be proof to taxpayers of payment and filing dates; providing for only one notice to the taxpayer by the commissioner of revenue of the requirement to pay by electronic means; defining electronic means for tax payment purposes; modifying the date for retailer payment of June sales tax liability; changing payment by electronic funds transfer requirements to payment by electronic means requirements under income, franchise, withholding and gasoline tax and penalty provisions ARTICLE 2 UNIFORM SALES AND USE TAX ADMINISTRATIONReducing the time limit for the filing of sales tax bad debt loss claims, procedure; generalizing the application of the sales tax to prepared food and soft drinks; clarifying the definition of retail sale to include lease or rental; modifying the definition of sales price; including seller under the definition of retailer; defining purchase price, state, delivery charges, prepared food, soft drinks, candy and food sold through vending machines for sales tax purposes; providing for the determination of the source of sale for certain products, requiring and providing for the delivery of multiple points of use exemption certificates by business purchasers to sellers under certain conditions; redefining food and defining food ingredients and redefining clothing for sales tax exemption purposes; providing a trade allowance exemption for tangible personal property taken in trade for resale; clarifying the impact of retailer exemption certificates; providing for the computation of uncollectible debts for seller deduction purposes; "Uniform Sales and Use Tax Administration Act", simplifying and modernizing sales and use tax administration among the states; authorizing and directing the commissioner of revenue to enter into agreements with other states to simplify and modernize sales and use tax administration to reduce the burden of tax compliance for sellers and for all types of commerce; authorizing joint establishment of standards for certification of service providers and automated systems and for multistate sellers; authorizing certain other actions by the commissioner; specifying certain agreement requirements relating to more uniform state rates, standards and definitions, central registration, local sales and use taxes, monetary allowances, compliance, consumer privacy, the appointment of advisory councils, cooperation, effect and seller and third party liability; specifying the relationship of the agreements to state law(ra)