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Proposed Amendments to the Streamlined Sales and Use Tax Agreement

A motion by Kansas, North Dakota, Oklahoma, Tennessee, Utah and West Virginia to amend Section 703 relating to the Implementing States:

Section 703: STREAMLINED SALES TAX IMPLEMENTING STATES

D.  Upon the expiration of the duties of the Streamlined Sales Tax Implementing States as set forth in subsection C, any state that previously held Implementing State status shall become an Advisor State to the Governing Board.

Advisor States shall serve in an ex officio capacity on the Governing Board, with non-voting status, but may speak to any matter presented to the Governing Board for consideration.

Each Advisor State may appoint up to four representatives to the Governing Board, which representatives shall conform to the requirements of Section 806.

Representatives of Advisor States may serve on standing committees of the Governing Board except they may not serve as officers or directors on the Executive Committee or as members on the Finance Committee or the Compliance Review and Interpretations Committee.

A state that was not previously an Implementing State may become an Advisor State by:

Enacting legislation authorizing the state’s participation in interstate discussions to develop a simplified sales and use tax system; or

Executing a memorandum of understanding or similar written document by the governor and legislative leaders expressing the intent of the state to participate in interstate discussions to develop a simplified sales and use tax system.

Any question over whether or not a state qualifies as an Advisor State shall be resolved by a majority vote of the Governing Board.

Neither the Governing Board nor a Member State may share or grant any Advisor State access to any seller information from the seller's registration pursuant to Section 401.  Neither the Governing Board nor a Member State may share or grant any Advisor State access to any seller information from an audit conducted by the Governing Board or a Member State on behalf of the Governing Board.

An Advisor State may not participate in a closed session of the Governing Board or a Governing Board committee.