• States and Business Community Split over Interpretations of the Streamlined Sales and Use Tax Agreement
  • January 4, 2006 | Authors: Jeffrey A. Friedman; Kendall L. Houghton; W. Scott Wright
  • Law Firms: Sutherland Asbill & Brennan LLP - Washington Office; Sutherland Asbill & Brennan LLP - Atlanta Office; Sutherland Asbill & Brennan LLP - Washington Office
  • Confusion continues to surround the implementation of the Streamlined Sales and Use Sales Tax Agreement ("Agreement") following its effective date of October 1, 2005. The Agreement's Governing Board and its two recognized advisory bodies ¿ the State and Local Advisory Council (SLAC) (which represents state and local government interests) and the Business Advisory Council (BAC) (which represents the interests of the business community) - met in Tampa November 8th and 9th to discuss various outstanding sales tax issues including: vendor compensation; multiple points of use ("MPU"); digital goods; bundled transactions; and the definition of "sales price." State officials and the business community did not definitively resolve these issues.