State and Local Advisory Council

Report to the Governing Board

2008 and 2009

Accomplishments

  1. State tax rate changes 30 days notice
  2. Amendment – Section 304 Notice for State Tax Changes
  1. Sales tax holiday procedures – election to limit holiday to personal or non-business use
  2. Amendment – Section 322 Sales Tax Holidays
  1. Registrationwith no sales into member states, SER availability, bulk remittances
  2. Amendment – model 4 seller definition
  3. Amendment – Section 303 Seller Registration
  4. Amendment – Section 318 Uniform Tax Returns
  5. Amendment – Section 319 Uniform Rules for Remittance of Funds
  1. Annual state notification of compliance date for amendments
  2. Rule 803 Annual Notice of Adopted Amendments
  1. Computer Software Maintenance Contracts
  2. Amendment - software maintenance contract definitions
  3. Amendment Section 330.D Bundled Transactions
  4. Rule 309.4 Sourcing Software Maintenance Contracts
  5. Rule 327.5 Computer Software Maintenance Contract
  6. Rule 330.3 Allocation Prewritten Computer Software Maintenance Contracts
  1. Florist sourcing based on state law
  2. Amendment Section 309.B.4 – Application of General Sourcing Rules
  1. Essential clothing
  2. Amendment – essential clothing definition
  3. Amendment – Section 323 Caps and Thresholds
  1. Replacement tax
  2. Amendment – Section 334 Prohibited Replacement Taxes
  3. Rule 334 Prohibition of Replacement Taxes
  1. Delivery charge
  2. Amendment – delivery charge definition
  3. Amendment – Rule 327.4 –Delivery Charges
  1. Direct mail
  2. Rule 327.6 Direct Mail Definition
  3. Amendment – Section 313 Direct Mail Sourcing
  4. Amendment – Section 313.1 Election for Origin-Based Direct Mail Sourcing
  5. Rule 313.1 Direct Mail Sourcing
  1. 2009 Taxability Matrix revisions
  1. Sales Tax Holiday - Disaster Preparedness
  2. Amendment – disaster preparedness supply definitions

In-Progress

Sourcing Services – Jane Page, SD and Bill Riesenberger, OH

  1. Rules – Application of Sections 310.A and 311 to sourcing of services
  2. Sourcing services related to tangible personal property
  3. Sourcing services related to real property
  4. Sourcing personal services
  5. Sourcing for other services not related to tangible personal property, real property or personal services
  1. Section 310.1.C.7 (SSTGB assignment) – Uniform sourcing methodology to address sourcing of services when a state elected origin-based sourcing for intrastate sales of tangible personal property and digital products.

Good Faith Section 317(SSTGB assignment) – SLAC Chair

  1. Drafting amendment to Section 317.D to set uniform standard for good faith requirements for exemption certificates obtained within 120 days of a state’s request for a seller to substantiate exemption for untaxed sales.

Tribal Participation (SSTGB assignment) – Christie Comanita, AZ and Michael Eschelbach, MI

  1. Drafting amendment to SSUTA to enable tribal participation as a member of the SSUTA

Credit Issues – Greg Potegal, WA and Robin Corrigan, TX

  1. Credit for tax paid in other states

Sales Price / Resale (SSTGB assignment) – Cathy Wicks, MN and Jody Bartels, SD

  1. Purchaser Issues – sales price issues and sales for resale

Taxability Matrix (Exec Comm. assignment) – SLAC Chair, Richard Dobson KY, Jerry Johnson OK

  1. Enhancements and Updates

Other Referrals to SLAC

AM08013 – Ohio origin-based sourcing and direct pay permits amendments

Sherry Harrell

September 28, 2009

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