The Executive Committee Task Force on State and Local Taxation of Telecommunications and Electronic Commerce
Communications, Technology and Interstate Commerce Committee

Advisor State Action on Legislation to Comply With the Streamlined Sales and Use Tax Interstate Agreement
as of February 15, 2007

** Click here to view the Member and Associate Member State Compliance Chart

Member States

Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, New Jersey, North Carolina, North Dakota, Oklahoma, Rhode Island, South Dakota, Vermont and West Virginia

Associate Members

Arkansas, Nevada, Ohio, Tennessee, Utah, and Wyoming

Advisor States

Alabama, Arkansas, Arizona, California, District of Columbia, Florida, Georgia, Hawaii, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming.

Non-Sales Tax States

Alaska, Delaware, Montana, New Hampshire and Oregon.

State

Legislation / Sponsors / Summary

Status

Alabama

2001/ SB65 (Act 2001-1122) — Sen. Marsh : “provides that if the U.S. Congress passes legislation to allow states to enforce sales and use tax collections on internet and other remote sales transactions then the increase in state revenues shall be deposited (1) to the Education Trust Fund Rainy Day Account.”

ENACTED, 12/21/2001.

Alabama

2002/ SB185 (Act 2002-418) — Rep. Lindsey : “provide[s] for the appointment of a delegation to participate in multistate discussions regarding the simplification and modernization of tax administration, including taxation of Internet sales.”

ENACTED, 4/11/2002.

Arizona

2002/ HB 2178 (Title 41, Section 1272) – Rep. May: allows the state to enter into multi-state discussions regarding streamlined sales and use taxes.

ENACTED, 5/22/2002.

California

2003 / SB 157 (Chapter 702, Statutes of 2003) – Senators Bowen & Alpert: Streamlined Sales & Use Tax Act; would make California a member of the Implementing States; expresses the intent to streamline.

http://www.leginfo.ca.gov/pub/03-04//bill/sen/sb_0151-0200/sb_157_bill_20031009_chaptered.pdf
ENACTED, 10/08/2003.

Colorado

2004/ HB 1237(39-26-105.3) – Rep. May M and Senator Lamborn: creates a certified, electronic retail sales tax database of state addresses to determine to which jurisdiction tax is owed; venders held harmless for any tax that would be due as a result of database error.

http://www.leg.state.co.us/CLICS2004A/csl.nsf/fsbillcont3/A627B2A29334BBEA87256D96005E1963?Open&file=1237_enr.pdf

ENACTED, 5/17/2004.

Connecticut

2007/ SB 792— Sen. Williams and Looney: brings Connecticut into compliance with the multi-state Streamlined Sales and Use Tax Agreement.

http://www.cga.ct.gov/2007/TOB/s/pdf/2007SB-00792-R00-SB.pdf

1/19/2007, Introduced and referred to Finance.

Connecticut

2007/ SB 1116— To implement the Governor's budget recommendations; established a Streamlined Sales Tax Commission to determine what changes need to be made to become a full member of the Streamlined Sales Tax Governing Board and the benefits of membership; due January 18, 2008.

http://www.cga.ct.gov/2007/TOB/s/pdf/2007SB-01116-R00-SB.pdf

2/8/2007, Referred to Joint Committee on Finance, Revenue and Bonding

District of Columbia

2002/ Bill No. 14-420 (DC 14-156; DC CODE § 1-301.121 through §301. 128): “Simplified Sales and Use Tax Participation Act of 2002”: legislation makes DC an implementing state.

ENACTED, 4/24/2002.

Florida

2001/ HB 21 (Ch. 2001-225): Simplified Sales and Use Tax Administration Act authorizes the Department of Revenue to contract with certain vendors to develop and implement a voluntary system for sales and use tax collection and administration.

http://election.dos.state.fl.us/laws/01laws/ch_2001-225.pdf

ENACTED, 6/13/2001.

Georgia

2004/ HB 1437 (Act 495)– Royal, O’Neal, Buck, Richardson, Skipper, Keen: authorizes state to enter into Agreement; does not contain compliance language; makes state part of Implementing States.

ENACTED, 5/13/2004.

Georgia

2003/ HR 261 (Act 80): creates the House Study Committee on Sales and Use Tax.

http://www.legis.state.ga.us/legis/2003_04/versions/hb261_HB_261_APP_9.htm

ENACTED, 05/29/2003.

Hawaii

2003/ SB 1397 (Act 173)– Senate President Bunda: legislation would authorize Hawaii’s participation in Implementing States.

http://www.capitol.hawaii.gov/session2003/bills/sb1397_.htm

ENACTED, 6/16/2003.

Hawaii

2005/ HB 1224 (Act 3) – by Say: Repeals the state’s Streamlined Sales and Use Tax Advisory Council; sets procedure for establishing legislation to comply with the Agreement prior to start of the 2006 session.

http://www.capitol.hawaii.gov/session2005/bills/hb1224_.htm

ENACTED, 7/12/2005, by Veto override.

Hawaii

2007/ SB 589— : Short form relating to the Streamlined Sales and Use Tax Agreement.

http://www.capitol.hawaii.gov/sessioncurrent/Bills/SB589_.htm

1/24/2007, Referred to Ways and Means and Economic Development.

Hawaii

2007/ SB 1840— Sen. Fukunaga: Adopts amendments to Hawaii tax laws to implement the streamlined sales and use tax agreement.

http://www.capitol.hawaii.gov/sessioncurrent/Bills/SB1840_.pdf

2/13/2007, reported by EDB; referred WAM.

Hawaii

2007/ HB 1664– Rep. Karamatsu: Adopts amendments to Hawaii tax laws to implement the streamlined sales and use tax agreement.

http://www.capitol.hawaii.gov/sessioncurrent/Bills/HB1664_.htm

1/26/2007, Referred to EDB, CPC/JUD, FIN.

Idaho

2007/ HB 7— Revenue and Taxation: “allows Idaho to participate with forty-five other states in the Streamlined Sales Tax Project (SSTP.) The State Tax Commission is charged with participating and voting in SSTP discussions after conferring with Idaho legislative and industry representatives. The State Tax Commission will prepare and recommend to the next legislative session, legislation necessary to conform Idaho’s sales and use tax laws to the provisions of the Streamlined Sales Tax Agreement.”

http://www3.state.id.us/oasis/H0007.html#engr

2/14/2007, 2^nd reading as amended.

Illinois

2001/SB164 (P.A. 92-221)— Sen. Rauschenberger: Simplified Sales and Use Tax Administration Act.   Provides that the      Department of Revenue is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement.

http://www.ilga.gov/legislation/legisnet92/sbgroups/PDF/920SB0164enr.pdf

ENACTED, 8/02/2001.

Illinois

2007/ SB 1429— Sen. Cullerton: participation in the and collection of tax under the SSTA; provides for the collection of tax on prewritten computer software.

http://www.ilga.gov/legislation/95/SB/PDF/09500SB1429lv.pdf

2/09/2007, Introduced

Louisiana

2001/ Louisiana Act 72 (H.B. 994) – Rep. Hammett: Enacts the Uniform Sales and Use Tax Administration Act.

http://www.legis.state.la.us/leg_docs/01RS/CVT10/OUT/0000IT9J.PDF

ENACTED, 5/24/2001.

Louisiana

2003/ SB 551 (Act 73) – Sen. Jones: the Uniform Local Sales and Use Tax Code; promotes uniformity in the administration of local sales and use taxes by compiling the local sales and use tax laws in the revised statutes.

http://www.legis.state.la.us/leg_docs/03RS/CVT5/OUT/0000KJ6B.PDF

ENACTED,6/02/2003.

Louisiana

2004/ Department of Revenue adopts six rules providing uniform state and local

sales tax definitions.

http://www.rev.state.la.us/forms/lawspolicies/LAC61_I_4311.pdf

ENACTED,12/21/2004.

Maine

2005/ L.D. 1094 (Ch. 110)– Rep. Lerman: adopts the Streamlined Sales and Use Tax Agreement and requires the Department of Administrative and Financial Services, Bureau of Revenue Services to report to the Second Regular Session of the 122nd Legislature regarding the effect of adopting the agreement and the legislation necessary to bring the State into compliance with the agreement.

http://janus.state.me.us/legis/LawMakerWeb/externalsiteframe.asp?ID=280016044&LD=1094&Type=1&SessionID=6

ENACTED, 6/10/2005.

Maryland

2004/ H.B. 694 (Ch. 513)– Delegates Hixson, Bozman, C. Davis, Gordon, Healey, Howard, King, Marriott, and Patterson: if federal legislation is ENACTED, compels Comptroller to foster introduction of legislation bringing state into compliance with Agreement.

http://mlis.state.md.us/pdf-documents/2004rs/bills/hb/hb0694t.pdf

ENACTED, 5/26/2004.

Massachusetts

2003/ SB 1949 (Acts, 2003, Ch. 4): legislation to join the Streamlined Sales Tax Implementing States.

ENACTED, 3/5/2003.

Massachusetts

2005/ SB 1683 — Sen. Richard T. Moore, Bruce E. Tarr, Edward G. Connolly and Susan C. Tucker: legislation to simplify the administration of the sales and use tax.

http://www.mass.gov/legis/bills/senate/st01/st01683.htm

03/29/06, Accompanied a study order

(SB 2410).

Massachusetts

2005/ HB 2276 — Rep. Travis: legislation to simplify the administration of the sales and use tax.

http://www.mass.gov/legis/bills/house/ht02pdf/ht02276.pdf

03/29/06, Accompanied a study order

(HB 4814).

Massachusetts

2007/ SD 775— Sen. Moore: to bring Massachusetts into compliance with the Streamlined Sales and Use Tax Agreement.

1/10/2007, Filed.

Mississippi

2003/ S. 2089 (Ch. 338): legislation to join Streamlined Sales Tax Implementing States.

http://billstatus.ls.state.ms.us/documents/2003/pdf/SB/2001-2099/SB2089SG.pdf

ENACTED, 3/3/2003.

Mississippi

2007/ HB 1382— Rep. Watson: adopts SSUTA telecommunications definitions.

http://billstatus.ls.state.ms.us/documents/2007/html/HB/1300-1399/HB1382IN.htm

1/30/2007, Died in Committee.

Mississippi

2007/ SB 2810— Sen. Robertson: adopts SSUTA telecommunications definitions.

http://billstatus.ls.state.ms.us/documents/2007/html/SB/2800-2899/SB2810CS.htm

2/14/2007, referred to House Ways and Means; 2/07/2007, Passed Senate.

Missouri

2002/ HB1150— Senator Bray: adopts Simplified Sales and Use Tax Administrative Act.

http://www.house.mo.gov/bills02/biltxt02/truly02/HB1150T.HTM

ENACTED, 6/14/2002.

New Mexico

2005/ HB 575 (Ch. 225) – Representative Whitaker: The Streamlined Sales and Use Tax Administration Act; Relating to taxation; providing for participation in negotiations of the Streamlined Sales Tax Agreement; creating requirements for participation in the Agreement.

http://legis.state.nm.us/Sessions/05%20Regular/final/HB0575.pdf

ENACTED, 4/6/2005.

New York

2003 / A. 2106 (Tax Article 28-B) – Legislative Budget Bill: authorization for New York to join Implementing States; makes some simplifications to sales tax statutes, such as elimination of threshold on clothing.

ENACTED

Oregon

2007/ HB 2530— Rep. Jenson; Sen. Schrader: “Enacts uniform sales and use tax administration provisions. Directs Department of Revenue to enter into Streamlined Sales and Use Tax Agreement. Imposes sales tax on sales of tangible personal property or services. Imposes use tax on use of tangible personal property purchased out-of-state. Sales and use tax provisions become operative on January 1, 2008, and apply to transactions occurring on or after January 1, 2008, but do not become operative if Streamlined Sales and Use Tax Agreement is not executed prior to January 1, 2008. Takes effect on 91st day following adjournment sine die.”

http://www.leg.state.or.us/07reg/measpdf/hb2500.dir/hb2530.intro.pdf

2/06/2007, referred to Revenue.

South Carolina

2002/ SB 852 (Act 334): legislation makes South Carolina an implementing state.

http://www.scstatehouse.net/sess114_2001-2002/bills/852.doc

ENACTED, 7/25/2002.

South Carolina
2004/ HB 3530 (Act No. 8) –Cato, Wilkins, Sandifer and Young; A sale of postpaid calling services is sourced to the origination point of the telecommunications signal.
ENACTED, 1/13/2005

Texas

2003 / HB2425 – Senate Amendment to House bill: legislation would bring Texas into compliance with the Agreement.

http://www.capitol.state.tx.us/tlo/78r/billtext/HB02425F.HTM

ENACTED, 6/20/2003.

Virginia

2004/ HB 1463 (Ch. 647);

2004/ S.B. 668 (Ch. 609): provides declaratory relief for remote sellers in Virginia against other states’ officials who assert the remote sellers should collect and remit sales and use taxes to that state.

http://leg1.state.va.us/cgi-bin/legp504.exe?041+ful+CHAP0647

http://leg1.state.va.us/cgi-bin/legp504.exe?041+ful+CHAP0609

ENACTED, 04/20/2004.

Virginia

2004/ HJR 0176 – Hugo: Retail Sales and Use Tax, remote; joint subcommittee to study impact of collection on economy.

http://leg1.state.va.us/cgi-bin/legp504.exe?041+ful+HJ176ER

ENACTED, 3/10/2004.

Virginia

2007/ SB 1206— Sen. Hanger: brings Virginia into compliance with Streamlined Sales and Use Tax Agreement on and after July 1, 2008.

http://leg1.state.va.us/cgi-bin/legp504.exe?071+ful+SB1206+pdf

2/07/2007, Left in Finance.

Washington

2003 / SB 5783/HB1863 (Chapter 168, 2003 Laws) —Senators Finkbeiner & Regala; Rep. Gombosky: legislation would bring Washington into compliance with the Agreement, except for sourcing (2004).

http://www.leg.wa.gov/pub/billinfo/2003-04/Pdf/Bills/Session%20Law%202003/5783.SL.pdf

ENACTED, 5/9/2003.

Washington

2004/ SB 6515 (Chapter 153, 2004 Laws) — Zarelli, Regala, Winsley: correcting errors in and omissions from chapter 168, Laws of 2003, which implemented portions of the streamlined sales and use tax agreement; includes conforming amendments.

http://www.leg.wa.gov/pub/billinfo/2003-04/Pdf/Bills/Session%20Law%202004/6515.SL.pdf

ENACTED, 04/05/2004.

Washington

2007/ SB5089— Sen. Regala: conforms Washington's tax structure to the streamlined sales and use tax agreement, effective July 1, 2008.

http://www.leg.wa.gov/pub/billinfo/2007-08/Pdf/Bills/Senate%20Bills/5089-S.pdf

2/05/2007, referred to House Finance; 2/02/2007, Passed Senate,.

Washington

2007/ HB1072— Rep. McIntire: conforms Washington's tax structure to the streamlined sales and use tax agreement, effective July 1, 2008.

http://www.leg.wa.gov/pub/billinfo/2007-08/Pdf/Bills/House%20Bills/1072-S.pdf

1/29/2007, Pass Rules Comm.; 1/26/2007, Pass Finance.

Washington

2007/ HB 1128— Rep. Sommers: “Appropriations for distribution to local taxing jurisdictions to mitigate the unintended revenue redistribution effect of the sourcing law changes.”

1/11/2007, Introduced.

Washington

2007/ HB 1277— Rep. Kelley: “Expanding competitive local infrastructure financing tools projects.”

http://www.leg.wa.gov/pub/billinfo/2007-08/Pdf/Bills/House%20Bills/1277-S.pdf

2/12/2007, reported by House Comm. on Community & Economic Development & Trade.

Washington

2007/ SB 5115— Sen. Kilmer: “Expanding competitive local infrastructure financing tools projects.”

http://www.leg.wa.gov/pub/billinfo/2007-08/Pdf/Bills/House%20Bills/1277.pdf

1/24/2007, Hearing House Committee on Community & Economic Development & Trade.

Wisconsin

2001/ SB55 (Act 16): Authorizes the department of Revenue to enter into the agreement to simplify and modernize sales tax and use tax administration in order to substantially reduce the tax compliance burden for all sellers and for

all types of commerce.

http://www.legis.state.wi.us/2001/data/acts/01Act16.pdf

ENACTED,8/30/2001.

Wisconsin

2007/ Governor’s Budget Proposal: “adopts the substantive provisions of the streamlined sales and use tax agreement for purposes of administering and collecting state, county, and stadium district sales and use taxes. The agreement is intended to modernize sales and use tax administration for the states that enter into the agreement and to encourage out-of-state retailers to collect the state, county, and stadium district sales and use taxes voluntarily.”

http://www.legis.state.wi.us/2007_State_Budget/07-1716_1.pdf

2/13/2007, Introduced.

For further information, contact: Neal Osten (202-624-8660; neal.osten@ncsl.org) or Garner Girthoffer (202-624-7753; garner.girthoffer@nc

The Executive Committee Task Force on State and Local Taxation of Telecommunications and Electronic CommerceCommunications, Technology and Interstate Commerce Committee

Advisor State Action on Legislation to Comply With the Streamlined Sales and Use Tax Interstate Agreement as of February 15, 2007

The Executive Committee Task Force on State and Local Taxation of Telecommunications and Electronic Commerce
Communications, Technology and Interstate Commerce Committee

Advisor State Action on Legislation to Comply With the Streamlined Sales and Use Tax Interstate Agreement
as of February 15, 2007