Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...
By Ryan Prete
A sales tax uniformity committee has approved additions to a contract between software providers and sellers voluntarily collecting sales tax.
The Streamlined Sales Tax Governing Board Inc.'s Executive Committee approved changes to a Certified Service Provider (CSP) draft contract on May 25 by a 6-2 vote. The board administers the Streamlined Sales Tax Program, through which sellers voluntarily collect and remit sales tax to the 24 state participants, which cover filing costs and other fees.
Under the SST, sellers are set up with a CSP—software companies with which sellers establish an agreement to begin collecting tax. More than 3,700 businesses have enlisted in SST, according to Craig Johnson, the SSTGB’s executive director.
In part, the additions reflect the impending U.S. Supreme Court ruling in South Dakota v. Wayfair, a long-awaited direct challenge to the 1992 decision in Quill Corp. v. North Dakota.Quill, which states for years have tried to “kill” through lawsuits and legislation, prohibits states from imposing sales tax collection obligations on vendors lacking an in-state physical presence. The case was argued April 17 and practitioners expect a decision by late June.
“If state legislation is enacted or an administrative action is taken to require sellers that would otherwise meet the definition of ‘volunteer seller’ under this contract to register to collect and remit the tax from their customers and that legislation or action is upheld by a United States Supreme court decision, the Contract shall be renegotiated no later than six (6) months after such decision,” reads one addition to the contract.
After executive committee approval, the SSTGB will hold a special meeting to approve the draft before Executive Committee President Dan Noble can sign the contract.
The SSTGB will hold its annual meeting from Oct. 2-4 in St. Louis.
Johnson said the SSTGB would hold an additional meeting following the high court ruling in South Dakota v. Wayfair.
To contact the reporter on this story: Ryan Prete in Washington at email@example.com
To contact the editor responsible for this story: Ryan C. Tuck at firstname.lastname@example.org
Copyright © 2018 Tax Management Inc. All Rights Reserved.
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to email@example.com.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).
This Bloomberg BNA report is available on standing order, which ensures you will all receive the latest edition. This report is updated annually and we will send you the latest edition once it has been published. By signing up for standing order you will never have to worry about the timeliness of the information you need. And, you may discontinue standing orders at any time by contacting us at 1.800.372.1033, option 5, or by sending us an email to firstname.lastname@example.org.
Put me on standing order
Notify me when new releases are available (no standing order will be created)