Missouri Introduces Legislation to Adopt Streamlined Sales and Use Tax Agreement

The Illinois Supreme Court reversed a lower court’s decision and disallowed a lender’s refund claim of sales tax paid through affiliated retailers.

Tennessee Delays Start Date for Streamlined Sales Tax Compliance

Tennessee delayed the start date of the full implementation the Streamlined Sales and use Tax Agreement, with sales and use tax provisions set to take effect July 1, 2019.

Tennessee Delays SST Conformity Provisions

Tennessee delayed the effective date of certain Streamlined Sales and Use Tax Agreement conformity provisions until 07/01/17. More…

Washington Implements Amendments to SST Agreement

Washington implemented amendments to the Streamlined Sales and Use Tax Agreement, effective 07/24/15. More…

Attempt to Override Veto of Missouri Bill Containing SST Provisions Fails

On June 5, 2013, Missouri Gov. Jay Nixon vetoed a bill passed by the Legislation that, among other provisions, would have required the Missouri Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement. On September 11,…

Hawaii House of Representatives Passes SST Conformity Legislation

Hawaii’s House of Representatives has passed legislation that would conform the state’s general excise tax laws to the provisions of the Streamlined Sales and Use Tax (SST) Agreement, generally effective July 1, 2030, or on the date Hawaii becomes a…

New Jersey Amends Rules to Conform to SST Provisions

New Jersey has amended various sales and use tax rules to conform to the provisions of the Streamlined Sales and Use Tax (SST) Agreement. The amendments include clarifying exemption certificate issuance and acceptance procedures, retention of records, adding a definition…

SST Best Practices Matrix on Deal of the Day Vouchers

The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…

Ohio is Approved for Full SST Membership

The Streamlined Sales Tax (SST) Governing Board has approved Ohio as a full member state. Ohio will become a full member, effective January 1, 2014. Taxpayers registered through the SST Central Registration System will be automatically registered in Ohio on…

Hawaii Senate Passes SST Conformity Legislation

Legislation has been passed by the Hawaii Senate that would conform Hawaii general excise tax laws with the Streamlined Sales and Use Tax (SST) Agreement, generally effective July 1, 2050. To achieve the required single state tax rate for the…

Missouri Senate Approves Bill with SST Provisions

The Missouri Senate has passed a bill that would require the Department of Revenue to enter into the Streamlined Sales and Use Tax (SST) Agreement. The Department would be required to enter into the SST Agreement, effective January 1, 2015.…

Tennessee Enacts Bill to Delay SST Conformity Provisions

Tennessee Governor Bill Haslam has signed legislation that delays the effective date of certain Streamlined Sales and Use Tax (SST) Agreement conformity provisions until from July 1, 2013 to July 1, 2015. The delayed provisions include sourcing rules, single article…

Arkansas Amends Statutes to Conform to SST Agreement

Arkansas has amended several sales and use tax statutes to conform to the requirements of the Streamlined Sales and Use Tax (SST) Agreement and to make technical changes. A rate change on a purchase from a printed catalog in which…

Utah Becomes Full Member of SST Agreement

The Streamlined Sales Tax (SST) Governing Board has voted unanimously to accept Utah as a full member of the SST Agreement, effective October 1, 2012. The board had recently approved an amendment to the SST Agreement allowing states that apply…

SST Governing Board Approves Origin-Sourcing Amendment

At a meeting on May 23-24, 2012, the Streamlined Sales Tax (SST) Governing Board voted to allow member states to apply origin-based sourcing to intrastate sales and discussed a number of other issues. The board approved an amendment to the…

Georgia Repeals and Amends Food-Related Rules to Conform To SST Agreement

The Georgia Department of Revenue has repealed a sales and use tax rule on employees’ meals and beverages and amended sales and use tax rules on meals and food exemptions to conform with the Streamlined Sales and Use Tax (SST)…

Granting Amnesty Under SST Would Violate New Mexico Constitution

In response to an inquiry by a New Mexico state legislator, the Attorney General of New Mexico has ruled that granting amnesty to a seller under the Streamlined Sales and Use Tax Agreement (SSUTA) for New Mexico gross receipts taxes…

Iowa Enacts Legislation Updating SST Conformity

Iowa has amended the definition of “sales price” in order to conform to the Streamlined Sales and Use Tax (SST) Agreement. Effective July 1, 2012, the following items are not included in the definition of “sales price”: any state or…

Wyoming Revises SST Taxability Matrix

Wyoming has revised its Streamlined Sales and Use Tax (SST) taxability matrix to show that handling, crating, packing, preparation for mailing or delivery, and similar charges for direct mail are now included in the definition of “sales price” effective July…

BAC Files Petition Stating Nebraska Not in Compliance With SST Agreement

In a petition filed on February 11, 2011, the Streamlined Sales and Use Tax (SST) Business Advisory Council (BAC) stated that Nebraska is not in compliance with the SST Agreement due to its taxation of electronic mailing lists. The BAC…

CRIC Finds States Out of Compliance with SST Agreement

On a November 10, 2011 conference call, the Streamlined Sales Tax (SST) Compliance Review and Interpretations Committee (CRIC) voted to find Minnesota, Utah, and Vermont out of compliance with the SST Agreement. South Dakota, Iowa, and Wisconsin were found “not…

Georgia Becomes Full Member of Streamlined Sales and Use Tax Agreement

Georgia became a full member of the Streamlined Sales and Use Tax (SST) Agreement on August 1, 2011. They had been an associate member of the Agreement since January 1, 2011. As a full member state, Georgia can now vote…

Nebraska Enacts Legislation to Conform to SST Agreement

Nebraska has enacted legislation to conform its sales and use tax laws to the Streamlined Sales and Use Tax (SST) Agreement. The sales and use tax applied to lease and rental payments of motor vehicles is now sourced to the…

Massachusetts Introduces SST Conformity Legislation

Massachusetts has introduced legislation that would conform its laws to the Streamlined Sales and Use Tax (SST) Agreement. The legislation would be effective on the first day of the twelfth month following passage. As of April 7, 2011, the bill…