Proposed Amendments to the Streamlined Sales and Use Tax Agreement

As required by Article IX, Section 901 of the Streamlined Sales and Use Tax Agreement, I am providing you with notification that the Streamlined Sales Tax Governing Board has received an amendments to the Streamlined Sales and Use Tax Agreement. We anticipate that the member states of the Governing Board of the Streamlined Sales and Use Tax Agreement will meet on April 18-19, 2006 in Indianapolis, Indiana to consider these amendments to the Agreement:

Proposed Amendments Streamlined Sales and Use Tax Agreement For Consideration on April 18-19, 2006

Amend Sections 308 and 310 of the Agreement with regard to sourcing rules for in state sales, sponsored by Ohio.

Amend Section 308 of the Agreement relating to state tax rates, sponsored by Tennessee

Amend Section 309 of the Agreement relating to how to source sales, sponsored by Utah

Amend Sections 213 and 701 of the Agreement to include the Commonwealth of Puerto Rico, sponsored by Utah

Amend Article 8, Part 4, Section 4 of the Bylaws of the Streamlined Sales Tax Governing Board with regard to the Business Advisory Council

Only full members of the Streamlined Sales Tax Governing Board can vote on the Amendments listed above. However, according to Section 703 of the Agreement, the member states of the Streamlined Sales Tax Implementing States “shall provide advice to the Governing Board of the Agreement and shall be consulted by the Governing Board before amending the Agreement.” It is expected that both the Implementing States and the Governing Board will meet April 18-19, 2006 in Indianapolis, Indiana.

Last updated February 27, 2006