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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 806 and Section 902 relating to interpretations of the SSUTA:

Section 806: AGREEMENT ADMINISTRATION

Authority to administer the Agreement shall rest with the governing board comprised of representatives of each member state.  Each member state may appoint up to four representatives to the governing board.  The representatives shall be members of the executive or legislative branches of the state. Each member state shall be entitled to one vote on the governing board.  Except as otherwise provided in the Agreement, all actions taken by the governing board shall require an affirmative vote of a majority of the governing board present and voting. The governing board shall determine its meeting schedule, but shall meet at least once annually. The governing board shall provide a public comment period at each meeting to provide members of the public an opportunity to address the board on matters relevant to the administration or operation of the Agreement.  The governing board shall provide public notice of its meetings at least thirty days in advance of such meetings. The governing board shall promulgate rules establishing the public notice requirements for holding emergency meetings on less than thirty day’s notice. The governing board may meet electronically.

The governing board is responsible for the administration and operation of the Agreement, including the appointment of all manner of committees.  The governing board may employ staff, advisors, consultants or agents.  The governing board may promulgate such rules and procedures as it deems necessary to carry out its responsibilities.  Rules may take one of two forms: procedural rules, which shall require an affirmative vote of a majority of the governing board present and voting to adopt; and interpretative rules which shall require an affirmative vote of  three-fourths of the entire governing board to adopt.  The governing board may take any action that is necessary and proper to fulfill the purposes of the Agreement.  The governing board may allocate the cost of administration of the Agreement among the member states.

The governing board may assign committees certain duties, including, but not limited to:

A. Responding to questions regarding the administration of the Agreement;

B. Preparing certification requirements and coordinating the certification process for CSPs;

C. Coordinating joint audits;

D. Issuing requests for proposals;

E. Coordinating contracts with member states and providers; and

F. Maintaining records for the governing board.

Section 902: INTERPRETATIONS OF AGREEMENT

Matters involving interpretation of the Agreement may be brought before the governing board by any member state or by any other person.  Interpretations may take the form of interpretive opinions, or interpretive rules.  An interpretive opinion is issued when the requester submits specific facts and asks how certain provisions in the Agreement would apply to those facts, similar to a private letter ruling.  An interpretive rule is issued to clarify language in the Agreement and applies more generally, similar to rules and regulations issued to clarify statutory language.  All Both forms of interpretations shall require a three-fourths vote of the entire governing board.  The governing board shall publish all interpretations issued under this section.  Interpretations shall be considered part of the Agreement and shall have the same effect as the Agreement.  The governing board shall act on requests for interpretation of the Agreement within a reasonable period of time and under guidelines and procedures as set forth in the governing board’s rules.  The governing board may determine that it will not issue an interpretation.  The governing board shall provide an opportunity for public comment prior to issuing an interpretation of the Agreement.  The governing board shall give notice of a proposed interpretive rule to the member states and the public as provided in Section 901 of the Agreement, except that notice must be given at least thirty days prior to consideration.