Florida Prefiles SST Conformity Legislation

The Florida House of Representatives has received legislation that would bring Florida into conformity with the Streamlined Sales and Use Tax Agreement.

Wisconsin Law in Compliance with SSTP

On February 19, 2009, Wisconsin Governor, Jim Doyle, signed a budget repair and economic stimulus bill that enacts provisions conforming Wisconsin sales and use tax laws to the Streamlined Sales and Use Tax (“SST”)Agreement, effective October 1, 2009. The bill…

New Jersey Clarifies SST Conformity Legislation

New Jersey has enacted legislation that revises the New Jersey Sales and Use Tax Act to conform with various provisions of the Streamlined Sales and Use Tax (SST) Agreement, effective January 1, 2009. Among the significant changes is a new…

Minnesota Senate and House Pass Additional Omnibus Tax Bill

Minnesota has amended its sales and use tax laws to conform with recent changes to the Streamlined Sales and Use Tax Agreement (SSUTA).

Request to Address Potential Non-Compliance with SST Agreement

The Streamlined Sales Tax (“SST”)Governing Board’s Executive Director, Scott Peterson, has directed letters to member states identifying areas of possible non-compliance with the SST Agreement. The Board’s Compliance Review and Interpretations Committee (CRIC) agreed that the plan is for the…

Despite Different Rate Charged for Fur, New Jersey Ruled to be in Substantial Compliance with the Streamlined Agreement

Section 308 of the Streamlined Sales and Use Tax Agreement (\”SSUTA\”) prohibits members from having multiple sales and use tax rates.

Washington Adopts a Destination-Based Tax System

Effective July 1, 2008, the Washington sales tax due on shipped or delivered goods is based on where the customer receives the product rather than the point from which it is shipped. The change from origin-based to destination-based sales tax…

SST Governing Board Finds New Jersey Out of Compliance

During the June 18th, 2008 Chicago SST Governing Board meeting, New Jersey was found to be out of compliance with the Streamlined Sales and Use Tax (SST) Agreement. By a vote of 15-2, the Board found that New Jersey was…

Washington Becomes Full Member of SST Agreement

Washington State became the nineteenth full member on the Streamlined Sales Tax (“SST”)Governing Board, effective July 1, 2008. Previously, an associate member state, Washington amended its sales tax laws in 2007 and 2008 to conform to the SST Agreement. The…

Governing Board Accepts Washington as a Full Member State

Washington State became a full member of the Streamlined Sales Tax (SST) Governing Board, effective July 1, 2008.

Iowa Amends Good-Faith Standard to Conform to SST Agreement

In order to comply with the Streamlined Sales and Use Tax Agreement (\”the Agreement\”), the Iowa Department of Revenue has amended a rule regarding the determination of a sale and sale price.

Washington Compliance of SST – Local Tax

Washington has amended several of its local tax and license provisions to provide that a business’s mere registration under or compliance with the Streamlined Sales and Use Tax Agreement does not constitute nexus for purposes of the local government’s authority…

Indiana Adds/Amends Definitions To Conform To SSTP, Delays Changes to Floral Sourcing

Indiana has added and amended several sales and use tax statutory definitions in order to comply with the Streamlined Sales and Use Tax Agreement, including \”specified digital products\”, \”end user\”, and \”durable equipment\”.

Vermont Proposes To Withdraw From SST Agreement & Reduce Tax Rate

Legislation introduced in the Vermont House of Representatives, H.B. 564, on January 8, 2008, proposes to withdraw the state from the Streamlined Sales Tax Agreement, effective January 1, 2009. Vermont became a full member on January 1, 2007. In addition,…

Wyoming Requests Full Membership on SST Governing Board

Wyoming has filed a petition to become a full member state on the Streamlined Sales Tax (SST) Governing Board. As an associate member, Wyoming sales and use tax laws were recently amended to conform to the SST Agreement’s definitions of…

Arkansas Requests Full Membership on SST Governing Board

Arkansas has filed a petition to become a full member state on the Streamlined Sales Tax (SST) Governing Board effective January 1, 2008. Current an associate member state, Arkansas has amended certain definitions, including “telecommunication services” “food sales by nonprofit…

Iowa Legislation Enacted Conforms to Streamlined Sales Tax Agreement

A purchaser, purchaser\’s seller or certified service provider (CSP), or purchaser holding a direct pay permit will not be liable for sales/use tax.

Kansas Adopts SST Provisions

Kansas Governor Kathleen Sebelius signed a bill that allows the state to maintain its status as a member of the Streamlined Sales and Use Tax (SST) Agreement.

Ohio Delays Implementation of Destination-Based Souring for Certain Vendors

Ohio notified vendors that the Tax Commissioner has decided that he will not issue a journal entry confirming that there are certified service provider (CSP) services provided by the Streamlined Sales Tax Governing Board for all delivery sales made by…

Vermont Bill Would Repeal SST Conformity

Vermont became a full member of the SST Governing Board on January 1, 2007. However, recent legislation has been introduced that, if enacted, would repeal conforming changes and force the state to withdraw from the SST Agreement. (H.B. 244, February…

Arkansas SST Legislation Becomes Law

Arkansas Governor Riley signed the state’s SST conformity legislation, which will become effective January 1, 2008. Additionally, in response to the Agreement’s ban on states imposing tax caps, Arkansas will enact a rebate or credit for local taxes paid in…

Tennessee Bills Causes Delays in SST Conformity for Two Years

Bills were introduced in legislation which, if passed, would delay Tennessee’s compliance with the Streamlined Sales and Use Tax Agreement until July 1, 2009. Initially, Tennessee, an associate member of SST Governing Board, was scheduled to come into effect on…

Illinois Introduces SST Conformity Legislation

While the state is currently an advisory state on the SST Governing Board, Illinois recently introduced new legislation to conform their laws to follow the requirements of the Streamlined Sales and Use Tax Agreement.

Oklahoma Revenue Increases due to Streamlined Sales Tax Registration

Since 2003, Oklahoma has collected more than $16.5 million in additional state and local sales taxes due to the state’s participation in the Streamlined Sales and Use Tax Agreement. The Oklahoma Tax Commission believes that the revenue growth will continue.…