On July 2, 2005, the New Jersey Division of Taxation approved Chapter 126, Assembly Bill 3473, which will place New Jersey in conformance with the Streamlined Sales and Use Tax Agreement on October 1, 2005, when the bill takes effect.…
Minnesota Repeals Old Food Rule, Different Food Rule Amended
In a step toward conforming to the Streamlined Sales and Use Tax Agreement, Minnesota has repealed Rule 8130.0800 relating to meals and drinks and has amended Rule 8130.4700.
Ohio Motions to Implement Transition Period for Destination-Based Sourcing.
Ohio has filed motion to propose the implementation of a transition period for small businesses to convert to the destination-based sourcing rules required under the Streamlined Sales and Use Tax Agreement. This comes after two delays to the effective date…
Ohio Provides Compensation For Transition to Destination-Based Sourcing; Reintroduces Origin-Based Sourcing Bill.
The Ohio General Assembly has enacted SB 218 in response to destination-based sourcing legislation, which will take effect July 1, 2005. Provisions outlined in the bill provide for a six-month transition period during which vendors can receive minimal compensation for…
Kentucky Governor Signs Comprehensive Sales and Use Tax Bill for SSTP Conformity.
Kentucky Governor Ernie Fletcher signed into law H.B. 272. Among the provisions of the bill is an adoption of affiliate agency nexus; and new taxes on telecommunication services and prepaid calling services.
South Dakota Introduces Resolution to Urge Congressional Support of SSUTA.
On February 11, 2005 the South Dakota Senate introduced Concurrent Resolution No. 5, which would urge Congress to sponsor and support the Streamlined Sales and Use Tax Agreement. The Senate’s argument for the Agreement is based upon revenue losses as…
North Dakota Submits Petition for Membership into the Agreement.
On February 28, 2005 North Dakota submitted a petition to the Governing Board of the Streamlined Sales and Use Tax Agreement for membership into the Agreement. Provided in conjunction with the petition was a compliance checklist, which will be used…
North Dakota Senate Bill Would Allow CSP’s to Claim Retailer’s Compensation.
Under SB 2359, a certified service provider (CSP) responsible for filing retailer’s taxes under the Streamlined Sales and Use Tax Agreement may be authorized by that retailer to claim all or part of any compensation owed to the retailer. Currently,…
Nebraska Governor Approves Agreement Amnesty Legislation.
On March 14, 2005 the Nebraska Governor approved Legislative Bill 16 (LB 16), which relieves taxpayers who register within twelve months after Nebraska’s participation in the Streamlined Sales Tax Agreement from liabilities associated with any tax not collected or remitted…
Utah Bill Delays SSTP Conforming Legislation.
Utah Governor Jon Huntsman, Jr. recently signed H.B. 107, which delays the effective date of legislation that would enable Utah to conform to the rules set forth under the Streamlined Sales and Use Tax Agreement. Originally set for July 1,…
Montana Bill Would Create Sales Tax in Conformity with SST Agreement.
If enacted, Draft Bill L.C. 74 would impose a 4% sales and use tax on the sale of tangible personal property in the State of Montana and authorize the Department of Revenue to enter into the Sales and Use Tax…
Washington Changes Treatment of Freight and Delivery Charges Effective 01/30/05.
The Washington Department of Revenue recently issued a change to WAC 458-20-110 (Rule 110) in regards to treatment of freight and delivery charges to keep in line with implementations of the Streamlined Sales and Use Tax Agreement. The specific language…
Kansas Destination-Based Sourcing Rules May Be Postponed.
Under recent legislation, the implementation of destination-based sourcing rules may be postponed in Kansas.
Michigan Issues Directive on Delivery Fees
In an Internal Policy Directive, the Michigan Department of Treasury addressed delivery charges for shipments that include both taxable and exempt property.
Oregon Senate Introduces Bill to Enter SST Agreement.
On January 14, 2005, Senate Bill 315 was introduced in order to direct the Oregon Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement. If enacted, S. 315 will enable Oregon to join the SST Implementing…
Oregon Introduces Legislation to Impose Sales Tax.
On January 25, 2005 the Oregon Senate introduced Senate Bill 382 under which Oregon retailers would be required to collect and remit sales tax on all sales of tangible personal property. If enacted, S.B. 382 would grant the Department authority…
Wyoming Conformity Legislation Passes House.
The Wyoming House of Representatives passed legislation to complete the state’s conformity with the Streamlined Sales and Use Tax Agreement on January 18, 2005. This legislation is intended to account for shortcomings discovered during a compliance review of Wyoming’s previously…
Iowa issues new regulations intended to implement the Streamlined Sales Tax Act.
In an effort to implement the Streamlined Sales Tax Act, the Iowa Department of Revenue has adopted new sales and use tax regulations.
South Dakota House of Representatives passes Streamlined Sales Tax legislation.
The South Dakota House of Representatives has recently passed House Bills 1033 and 1044 for review by the South Dakota Senate. House Bill 1033 would enact an amnesty that would relieve a seller of liabilities associated with uncollected or unpaid…
Ohio Informational Release on changes in sourcing.
Recently, Ohio legislators passed a new bill which provides for a grace period of six-months to provide vendors (retailers) substantial time to implement the sourcing changes required by the Streamlined Sales and Use Tax Act. Vendors can begin implementing these…
Rhode Island extends compliance deadline.
Article 17, relating to Rhode Island omnibus tax, has been amended to allow additional time for state compliance with the Streamlined Sales and Use Tax Agreement. Originally scheduled to be completed by June 30, 2004, the statutory amendments necessary to…
Tennessee states new effective date.
Enacted Tennessee law has established an effective date on most conformity provisions of July 1, 2005 (previously July 1, 2004) or the first day of the second quarter following the effective date of the agreement. The new law, S.B. 3454…
North Carolina explains new exemption certificate.
Following the provisions of the Streamlined Sales Tax Agreement, North Carolina will use a new exemption certificate, Form E-595E effective January 1, 2005. The new certificate is required for purchases for resale or other North Carolina sales or use tax-exempt…
Michigan becomes 21st SSTP state
Effective September 1, 2004, Michigan law will conform to the provisions required by Streamlined Sales Tax Agreement, adding Michigan to twenty other Streamlined Sales Tax Implementing States.