The Executive Committee Task Force on State and Local Taxation of Telecommunications and Electronic Commerce Updated Feb. 2008
Federal Legislation U.S. House of Representatives On August 3, 2007, Representative William Delahunt (D-MA), Representative Spencer Bachus (R-AL) and Representative Ray LaHood (R-IL) introduced the Sales Tax Fairness and Simplification Act (H.R. 3396), to give those states that have complied with the Streamlined Sales and Use Tax Agreement (Agreement) the authority to require out-of-state sellers to collect sales tax on remote sales. The bill includes a small business exception (SBE), whereby a seller that has gross-remote taxable sales below $5 million is not required to collect under the Agreement. To read the full text of H.R. 3396, click here. On December 6, 2007, the House Judiciary Subcommittee on Commercial and Administrative Law held a hearing on H.R. 3396--The Sales Tax Fairness and Simplification Act. Steven Rauschenberger, past president of the National Conference of State Legislatures, testfied on the current status of the Streamline Sales and Use Tax Agreement in the states and the need for Congress to adopt the Sales Tax Fairness and Simplification Act (H.R. 3396), which gives states the authority to collect sales tax on remote sales. To Download the PDF Version (19-pages) of Steven Rauschenberger Testimony,  click here. To read NCSL's press release, click here. U.S. Senate On May 22, 2007, Senator Enzi (R-WY) introduced the Sales Tax Fairness and Simplification Act (S. 34), to give those states that have complied with the Agreement the authority to require out-of-state sellers to collect sales tax on remote sales. The bill includes a small business exception (SBE), whereby a seller that has gross-remote taxable sales below $5 million is not required to collect under the Agreement. The bill also includes a provision that would allow tribal governments to participate in the streamline sales tax system. Senator Daniel Inouye (D-HI) is cosponsoring the legislation. To read the full text of S. 34, click here. To read Senator Enzi's press release on S. 34, click here. To read NCSL's press release, click here. To read NCSL Information Alert on S. 34, click here.
State Compliance with the Streamlined Sales and Use Tax Agreement 
50-State Map Member and Associate Member State Compliance Download PDF Version, Member and Associate State Compliance. To view PDF files, you must install Adobe Acrobat Reader. Advisor State Compliance Download PDF Version, Advisor State Compliance. To view PDF files, you must install Adobe Acrobat Reader.
The Streamlined Sales and Use Tax Act Agreement:
The Streamlined Sales and Use Tax Interstate Agreement provides the states with a blueprint to create a simplified sales and use tax collection system that removes the burden and cost from sellers and thus allows justification for Congress to overturn the Bellas Hess and Quill decisions. The powerpoint provides a up-to-the-date status report on state and federal streamlined sales and use tax activities.
History of the Task Force In March of 1999 the Executive Committee of the National Conference of State Legislatures established the special Task Force on State and Local Taxation of Telecommunications and Electronic Commerce to address the implications for state and local tax systems as a result of the rapid changes to technology and the emerging competitive telecommunications marketplace. Click here to learn more about the Task Force
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