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…
Granting Amnesty Under SST Would Violate New Mexico Constitution
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 owed on sales made during the period the seller was not registered in the state would violate the New Mexico Constitution.
CRIC Finds States Out of Compliance with SST Agreement
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.
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…
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.
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.
Georgia to Become Associate Member of Streamlined Sales and Use Tax Agreement
Georgia will become an associate member of the Streamlined Sales and Use Tax (SST) Agreement, subject to the state\’s completion of the required technology requirements by that date.
Mainstreet Fairness Act introduced in Federal Congress
On July 1, 2010, HR 5660 was introduced by Rep DeLaHunt from Massachusetts which would impose a sales and use tax collection responsibility on remote sales made into states that are full members of the Streamlined Sales Tax Agreement (SSUTA).…
Florida SST Conformity Legislation Dies
Florida bill numbers do not carry over from one session to another, so any bills that did not pass are considered dead. Legislation that would have brought Florida into conformity with the Streamlined Sales and Use Tax (SST) Agreement effective…
Hawaii SST Conformity Legislation Dead
Hawaii SST Conformity Legislation Dead. A bill that would have conformed Hawaii, an advisor state on the SST Governing Board, to the provisions of the Streamlined Sales and Use Tax (SST) Agreement died on April 29, 2010. The legislation, as…
Washington Commercial Printer Must Follow Destination-Based Sourcing
As Washington follows the Streamlined Sales and Use Tax Agreement’s destination-based sourcing rules, a commercial printer that performs bid distribution and other printing jobs was required to source its print jobs and sales of paper and supplies to the location…
SST Panel Interprets Souring Rule of Short-Term Rentals
In December 2009, a release was issued by Ohio, an SST associate member state, announcing that the state had changed its laws to benefit from a Streamlined Sales Tax (SST) Agreement amendment that retains origin sourcing for most sales. However,…
Utah Legislation Amended for SST Agreement Conformity
Utah legislation, H.B. 50, Laws 2010, has amended the Sales and Use Tax Act to conform with recent changes to the Streamlined Sales and Use Tax (SST) Agreement. Amended provisions include sourcing of transactions involving a prepaid wireless calling service,…
Hawaii Introduces SST Conformity Legislation
The Hawaii House of Representatives has introduced legislation to conform Hawaii\’s general excise tax laws to the provisions of the Streamlined Sales and Use Tax (SST) Agreement.
Nevada Adopts SST Rules
The Nevada Tax Commission has adopted regulations that conform to the Streamlined Sales and Use Tax Agreement laws. These regulatory changes included the following: definitions for drug, prosthetic device, and “prepared food intended for immediate consumption have been amended; -…
SST Conformity Legislation Introduced in Virginia
The Virginia Senate has introduced legislation to conform Virginia laws to the Streamlined Sales and Use Tax Agreement, effective July 1, 2011. Previous sessions have failed to pass this legislation. (S.B. 340, as introduced in the Virginia Senate on January…
SST Panel Releases Report on 2009 Compliance of Member States
The SST Compliance Review and Interpretations Committee (CRIC) has issued a report on its annual recertification review of member states. All states except Indiana and Iowa were found to be in compliance. The SST Governing Board will review the CRIC’s…
Vermont Discusses the Sourcing of Wireless Prepaid Calling Services
The Vermont Department of Taxes noted that Vermont sources the sale of wireless prepaid calling sources in accordance with Section 310 of the Streamlined Sales and Use Tax Agreement. Section 314, subsection (C)(3) says that the sourcing for wireless prepaid…
Hawaii SST Non-Conformity – Bill Vetoed
Hawaii Governor Linda Lingle has vetoed Senate Bill 1678, which would have conformed Hawaii general excise tax laws with the Streamlined Sales and Use Tax Agreement.
Software Industry Interpretation of License Upgrade Rejected by SST Panel
During a Compliance Review and Interpretations Committee (CRIC) of the SST Governing Board teleconference, an interpretation request sought by a representative of the software industry was rejected. The Software Finance and Tax Executive Council (SoFTEC) sought a ruling that a…
Ohio Enacts SST Origin Sourcing Provisions
Legislation intended to standardize Ohio sales and use tax law to the Streamlined Sales and Use Tax (SST) Agreement origin sourcing provisions has been signed by Governor Ted Strickland. The SST Governing Board adopted the origin sourcing legislation at its…
Wisconsin Becomes Member of SST Agreement
The Streamlined Sales Tax (“SST”)Governing Board has approved Wisconsin’s membership petition during its meeting in Arlington, Virginia, on May 12, 2009. Wisconsin will become an associate member of the SST Agreement, effective July 1, 2009, and a full member, effective…
Wisconsin Petitions for SST Membership
Wisconsin has conformed its laws to the Streamlined Sales and Use Tax (“SST”)Agreement with the enactment of Act 2 (S.B. 62), Laws 2009, effective October 1, 2009. Therefore, On February 26, 2009, Wisconsin petitioned for membership in the Streamlined Sales…