Kansas Amends Provisions With Changes to the SSUTA
April 22nd, 201021 April 2010, Kansas sales and use tax provisions have been amended to conform with recent changes in the Streamlined Sales and Use Tax Agreement (SSUTA). Some of the changing provisions include those governing exemption certificates, rate changes, and the provisions governing direct mail sourcing.
Idaho House Committee Votes Down Streamlined Sales Tax Project Participation
April 5th, 2010On 18 March 2010, the Idaho House Revenue and Taxation Committee voted 9-9 against sending representatives to participate in discussions for the Streamlined Sales Tax Project. After being presented with the many changes to the current state sales and use tax laws that would be required to belong to the Streamlined Sales and Use Tax Agreement, the committee voted in a tie, which kills any bill. The changes would have included levying an “Amazon” tax, reimbursing retailers who collect sales tax, and about 36 other changes to Idaho’s current sales tax laws.
Indiana Complies with SSUTA
April 5th, 2010On 29 March 2010, Governor Mitch Daniels signed the state budget, effective 1 July 2010, which amends the sales and use tax laws to comply with the requirements of the Streamlined Sales and Use Tax Agreement (SSUTA). Some of the changes consist of eliminating the Indiana tax rate brackets, and adding or amending definitions, for example, the definition of “retail merchant” is expanded to include anyone entering into a computer software maintenance contract.
South Dakota Moves Towards SST Conformity
March 23rd, 2010Legislation has been enacted to bring South Dakota law into conformity with the Streamlined Sales and Use Tax (SST) Agreement, effective July 1 2010, which will help to simplify the tax collection procedures as well as state and local tax structure.
Wisconsin Sales and Use Tax to be Conformed to Requirements of Streamlined Sales and Use Tax Agreement
September 29th, 2009The Wisconsin Legislature passed the Main Street Equity Act, which will allow Wisconsin’s sales and use tax to be conformed to the requirements of the Streamlined Sales and Use Tax Agreement as part of 2009 Wisconsin Act 2. The Main Street Equity Act will become effective 1 October 2009.
Florida Legislature Introduces Two Bills Related to Max Tax
March 24th, 2009The Florida legislature has introduced two bills, SB 1134 and HB 329, centered around Florida joining the Streamlined Sales & Use Tax Agreement. While these bills are currently being discussed, the Florida legislature has not yet enacted the changes to the state’s laws necessary to comply with SST requirements. The current text of the house bill would retain the state $5,000 max tax, while the senate bill would limit the $5,000 cap on discretionary sales surtax on the sale of motor vehicles, aircraft, boats, motor homes, manufactured homes, modular homes, and mobile homes.
Tennessee Lawmakers Try to increase SSUTA Compliance
March 13th, 2009There are two bills currently in the Tennessee legislature that, if passed, would extend the effective date of the state’s transition to the Streamlined Sales and Use Tax Agreement from 1 July 2009 to 1 July 2011. These bills, HB 2275 and SB 2318, are likely to be approved by the Tennessee General Assembly, thus allowing the current Tennessee tax rate structure to stay in effect until the transition occurs.
Michigan Changes Definitions to be in SSUTA Compliance
January 26th, 2009Michigan has passed H555 and H556 in order to be in compliance with the SSUTA. These bills define “sales price” and “purchase price” for considerations received by a seller from third parties under specified conditions, these definitions are effective 1 January 2009.
