Legislation has been proposed to enact the provisions of the Uniform Sales and Use Tax Administration Act, the product of the Streamlined Sales Tax Project. Since Montana is one of the five states that currently does not impose sales and use tax, it included in the legislation a proposal for enacting a 4% sales and use tax. One-half of the revenue from the proposed tax would provide a refundable personal income tax credit; the other half would be used to fund public education expenses. (S.B. 224, introduced January 16, 2003)