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 to determine if North Dakota’s legislation sufficiently conforms to the rules set forth under the Agreement. All effective dates for North Dakota’s conforming legislation are set for January 1, 2006. Under current rules, North Dakota would not qualify toward the 20% of population threshold necessary to enact the Agreement until its legislation is in effect. North Dakota would therefore not be eligible to qualify toward the July 1, 2005 anticipated enactment. However, on April 16, 2005 the SST Implementing States are expected to vote on an amendment which would allow states to qualify toward the threshold level once necessary legislation is enacted, regardless of the effective date. (Petition for Membership and Certificate of Compliance, Office of North Dakota Tax Commissioner, February 28, 2005; Proposed Amendment to Section 702 of the Streamlined Sales Tax Agreement, Secretary Gary R. Viken, South Dakota Department of Revenue and Regulation, February 14, 2005.)

Posted on March 24, 2005