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Proposed Amendments to the Streamlined Sales and Use Tax Agreement

 

A motion by Ohio to Section 809 relating to sanction of member states:

Section 809: SANCTION OF MEMBER STATES

A. If a member state is found to be out of compliance with the Agreement, the governing board may consider sanctions against the state.  The sanctions that the governing board may impose include expulsion from the Agreement, or other penalties as determined by the governing board. The adoption of a resolution to sanction a member state for noncompliance with the Agreement shall require the affirmative vote of three-fourths of the entire governing board, excluding the state that is the subject of the resolution. The member state that is the subject of the resolution shall not vote on such resolution.  Resolutions seeking sanctions shall be acted upon by the governing board within a reasonable period of time as set forth in the governing board’s rules. The governing board shall provide an opportunity for public comment prior to action on a proposed sanction.

B. No member state shall be sanctioned for failing to comply with any amendment to the Agreement adopted under section 901 of the Agreement or an interpretation or interpretative rule adopted under section 902 of the Agreement, if compliance with the amendment, interpretation or interpretive rule requires the state to make a statutory change, until the later of the first day of January at least two years after the adoption of the amendment or interpretive rule or the first day of a calendar quarter following the end of one full session of the state’s legislature.

C. No member state shall be sanctioned for failing to be in compliance with any term of the Agreement that the state has adopted, in substantially identical form, in its statutes if its noncompliance is a result of a judicial ruling in that state that interprets that term of the Agreement in a manner inconsistent with an interpretation by, or interpretive rule of, the Governing Board adopted under section 902 of the Agreement and the member state comes into compliance with the interpretation of the Governing Board by amending its statutes before the later of the first day of January at least two years after the issuance of the judicial decision or the first day of a calendar quarter following one full session of the state’s legislature.