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 States. Oregon currently does not impose a sales or use tax. However, as an Implementing State, Oregon would have voting power over any amendments to the sales and use tax administrative guidelines outlined in the Agreement. (S. 315, introduced as noted above)