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.…
Massachusetts Bill would Authorize Study on Streamlined Compliance
Legislation has been proposed for MA to prepare a brief study and draft legislation for the possibility of compliance with the Streamlined Sales and Use Tax Agreement.
Virginia Conformity Bill Dead
February 7, 2007 was the deadline by which legislation, designed to conform Virginia Law to the Streamlined Sales and Use Tax Agreement, had to be accepted by one house for further deliberation during the current legislative session. The legislation died…
Washington Governor Signs SST Bill
Governor Chris Gregoire of Washington signed a measure encouraging Internet and catalog-based companies to collect and remit state sales taxes on purchases made by Washington residents. The governor, who originally requested the measure, stated that the bill “is absolutely about…
Wyoming Enacts SST Provisions.
Wyoming, an associate member of the SST Agreement, has recently amended its’ sales and use laws to conform to the Streamlined Sales Tax Agreement. In regards to price reductions and discounts, the state altered the following definitions to comply with…
SST Board Repeals MPU
In December 2006, the Governing Board voted to repeal the controversial multiple points of use (MPU) provisions previously included with the SST Agreement and, instead, adopt sourcing rules for software transactions. Prior to the repeal, a business purchaser was required…
Arkansas’ Enactment of Bills Brings State into SST Conformity.
In order to bring the state into SSTP conformity by January 1, 2008, Arkansas Governor Mike Beebe signed four bills into law: a credit or rebate of overpayment of local taxes on the first $2,500 of a qualifying single transaction;…
Washington SSTP Conformity Legislation Introduced
Washington has introduced legislation to conform to the requirements of Streamlined Sales and Use Tax Agreement which, if passed, which will become effective July 1, 2008. Prior attempts were made; however, legislation failed due to fear by some local governments…
Rhode Island Regulations Amended to Conform to SST, Now Full Member
Effective January 1, 2007, numerous Rhode Island sales and use tax regulations were amended to conform to the Streamlined Sales and Use Tax Agreement. These regulations include definitions relating to drugs, medical equipment, telecommunications, and clothing. Additionally, provisions applicable to…
SST Board Resolves Bundling Issues
After six years of negotiations, the Streamlined Sales Tax (SST) Governing Board has adopted a compromise rule despite concerns regarding the complexity of the definition and interpretation. Several states had originally objected to the inclusion of rules that allowed a…
Recent SST Meeting Generated Two Significant Results: Origin Sourcing Defeated; CSP Contract Approved
During the SST Governing Board meeting, both sourcing amendments proposed by Texas and Ohio were defeated. The proposals aimed to give states the option of local sourcing in contrast to the current destination sourcing of SSTP states. The Ohio amendment…
Vermont Becomes SSTP Associate Member State
Vermont was accepted as an associate member of the Streamlined Sales and Use Tax Governing Board. Provided it completes all certified service provider (CSP) certification requirements by January 1, 2007, it will become a full member state as of that…
Streamlined Sales Tax – September 30 Amnesty Deadline Passes
Taxpayers who register to file sales/use tax returns under the Streamlined Sales Tax Project are granted full amnesty which includes forgiveness of all open sales and seller’s use tax, interest, and penalties for prior period sales/use tax liabilities by member…
Rhode Island SST Conformity Enacted
On June 30, 2006, Governor Donald Carcieri signed an agreement that allowed Rhode Island to file its petition to be a member of the Streamlined Sales Tax (SST) Governing Board. Effective January 1, 2007, the state will conform to the…
Wyoming Becomes SSTP Associate Member State
The State of Wyoming petitioned for membership in the Streamlined Sales Tax Project on April 29, 2005. The state submitted a certificate of compliance along with the petition. Currently, Wyoming is an Associate member state in the SSTP Governing Board…
Wyoming Amends Several Sales and Use Tax Rules
In order to comply with the Streamlined Sales Tax Project sourcing rules, the Wyoming Department of Revenue proposed several emergency rules. Leases or rentals of tangible personal property would be sourced according to destination. Similarly, the sales tax for a…
Maine Holds Off on SSTP Conformity
On April 6, 2006 Maine’s Legislative Joint Taxation Committee voted “ought not to pass” on LD 2073, an initiative to come into compliance the provision of the Streamlines Sales and Use Tax Agreement. A two-thirds vote of both the Senate…
Utah SSTP Conformity Repealed
Utah Governor Jon Huntsman, Jr., signed legislation on March 17, 2006, that repeals most of the provisions that would conform state law to the provisions of the Streamlined Sales and Use Tax Agreement. Many of these provisions were scheduled to…
Senate Bill to Force Remote Sellers to Collect Tax in SST States.
Two bills brought to Congress by Senators Byron Dorgan (D-N.D.) and Mike Enzi (R-Wyo) would nullify the “physical-presence” requirement for nexus as stipulated in Quill Corp. v. North Dakota. The legislation requires a remote seller to an SST member state…
Idaho Becomes a Participating State in the Streamlined Sales Tax Project (SSTP).
As the result of an Executive Order signed by Governor Dirk Kempthorne on July 29, 2005, Idaho officially supports the mission of the Streamlined Sales Tax Project, joining as a participating state.
Tennessee Implementation of Streamlined Sales Tax Laws Delayed.
On June 6, 2005, the Tennessee Governor approved House Bill 2088, therein delaying the implementation date of streamlined sales tax laws from July 1, 2005 until July 1, 2007. Also included in the bill is the requirement that state delegates…
Ohio Delays Implementation of Destination-Based Sourcing Rules.
Effective June 2, 2005, the Ohio General Assembly has postponed the mandatory conversion from origin-based sourcing to destination-based sourcing previously scheduled to come into effect on July 1, 2005. Under Senate Bill 26, the rule requiring vendors to collect tax…