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 December 13-14, 2006 in Seattle, Washington to consider these amendments to the Agreement:

Proposed Amendments Streamlined Sales and Use Tax Agreement For Consideration December 13-14, 2006:

1. A motion by Michigan to amend the definition of delivery charges in the Library of Definitions;

2. A motion by Michigan to amend Section 806 relating to Agreement Administration;

3. A motion by Nebraska to amend the definition of a bundled transaction in the Library of Definitions;

4. A motion by North Carolina to define fur clothing;

5. A motion by Ohio to Section 809 relating to sanction of member states;

6. A motion by Oklahoma to amend terms in the Library of Definitions related to telecommunication services and digital products;

7. A motion by Tennessee to amend Section 309, regarding application of general sourcing rules and exclusions from the rules and Sections 314 and 315 regarding telecommunication sourcing;

8. A motion by Utah to amend the effective date of Section 312 relating to multiple points of use;

9. A motion by Utah to amend Section 312, regarding Multiple Points of Use Sourcing;

10. A motion by Utah to amend the definition of delivery charges in the Library of Definitions;

11. A motion by Utah to amend Section 331 of the SSUTA relating to relief from liability for purchasers in certain circumstances; and,

12. A motion by Wyoming to repeal Section 312.

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 Advisor 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 Advisor States and the Governing Board will meet December 13-14, 2006 in Seattle, Washington.