Streamlined Sales Tax Governing Board Ponders Next Step After Deferring Decision on Threshold for Small Seller Exception

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,...

The Streamlined Sales Tax Governing Board Inc. was unable to reach an agreement on the appropriate threshold for small sellers under a pending federal streamlining bill. The small seller exception is a critical issue and one of the final stumbling blocks to a goal states have worked towards for 10 years—passage of a federal bill that would grant states authority to require sales and use tax collection by internet and other remote sellers. In this article, BNA correspondent William H. Carlile looks at the controversy and its implications for the streamlined sales tax system.

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