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The Bloomberg BNA SALT Blog is a forum for practitioners and Bloomberg BNA editors to share ideas, raise issues, and network with colleagues about state and local tax topics. The ideas presented here are those of individuals and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members.

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Friday, September 28, 2012

Weekly Round-Up: Deal-of-the-Day Wins Approval from Streamlined Sales Tax Governing Board

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The Streamlined Sales Tax Governing Board Inc. (SSTGB), at its annual meeting Sept. 20, adopted an interpretive rule (RP12013) that governs so-called “deal-of-the-day” vouchers, Bloomberg BNA Correspondent William H. Carlile reports in this week’s issue of the Weekly State Tax Report.

The rule taxes the net value of whatever difference in amount the customer pays to the deal-of-the day business. The vote for the proposal offered by Tennessee was 17-4. Kansas, Nebraska, Georgia, and New Jersey voted against the rule.

The board took the unusual step, however, of amending the adopted rule to require a second vote be taken at a later date before being finalized. Normally, one vote is required.

The vote was seen as an effort by governing board members to act decisively in giving the national retail community guidance on board policy.

In other action, the governing board also deferred a decision on a measure addressing credits for taxes paid, after it became apparent in discussions that the body was far from reaching a consensus. The matter was referred back to a workgroup of the State and Local Advisory Council for further study.

The governing board also ratified selection of a slate of officer candidates, first announced  Aug. 29, for the one-year term that begins Jan. 1, 2013.

For a complete look at these developments, check out Carlile’s story in this week’s issue of the Weekly State Tax Report.

In other developments…

Register now for the Bloomberg BNA Tax Policy & Practice Summit, which will include sessions oncloud computing and other sales tax issues and a post-election roundup of state and local business tax policies.

The District of Columbia adopts final combined reporting regulations, Bloomberg BNA State Tax Editor Erin McManus reports [which can be read in its entirety here].

Florida’s “Amendment 4” would cause tax rate increases and deep local service cuts, likely harming the state’s economy, the Center on Budget and Policy Priorities reports. 

Nonpayers by state, by Nick Kasprak of the Tax Foundation.

Compiled by Priya D. Nair
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