Section 308 of the Streamlined Sales and Use Tax Agreement (“SSUTA”) prohibits members from having multiple sales and use tax rates. Therefore, the Compliance Review and Interpretations Committee (“Committee”) conducted a hearing on July 17, 2008 to determine if New Jersey was out of compliance with the SSUTA for having a gross receipts use tax rate imposed on fur (6%) which differs from the sales and use tax rate (7%). Clothing, including fur clothing, is exempt from sales and use tax; however, in another section of New Jersey statutes, a gross receipts and gross receipts use tax on fur clothing is imposed at a rate of 6%. The sales and use tax and the gross receipts and gross receipts use tax are determined to be separate and distinct taxes. Since they are different tax types, the gross receipt tax is not governed by the SSUTA and, on July 17, 2008, the Committee concluded that the Governing Board should find New Jersey in substantial compliance with the SSUTA and not in violation of Section 308. (Streamlined Sales and Use Tax Agreement Compliance Review and Interpretation Committee, Compliance Determination 2008-02, New Jersey