SSUTAStreamlined Sales and Use Tax Agreement
SSUTASales and Use Tax Administration
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South Dakota is one of twenty-two states that are members of the Streamlined Sales and Use Tax Agreement (SSUTA).
States that are members of the SSUTA could view the court's decision as providing some reassurance that their laws could survive a legal challenge, but this is a situation where only time will tell as more and more states begin requiring remote sellers to collect.
It found that South Dakota's proposed minimums of 200 transactions or $100,000 in sales, as well as its participation in the SSUTA, created that connection.
2775) take into consideration the progress made under the SSUTA. Both bills would grant a state authority to require online and catalog retailers (remote sellers) to collect sales tax after a state's sales tax laws were simplified.
First, South Dakota is a member of SSUTA. If South Dakota's statutory regime is determined not to violate the dormant Commerce Clause, does that also mean that the statutory regimes of states that are not members of SSUTA are also approved?
(92) Towards this goal, SSUTA puts forth four general
(121) As a result of the Supreme Court's holding in Quill Corp., and the tension between state governments and major online retailers, the National Governors Association and the National Conference of State Legislatures created the SSUTA in 1999.
states have enacted legislation that conforms to the SSUTA and
The SSUTA generally makes it easier for small businesses to determine what rate of tax to charge and provides a centralized registration system that uses a single application to register a filer in all participating states.
Currently, 34 states have adopted the Streamlined Sales and Use Tax Agreement (SSUTA), legislation designed to ensure retailers collect sales tax on remote sales.
(193.) See Brian Galte, Designing Interstate Institutions: The Example of the Streamlined Sales and Use Tax Agreement ("SSUTA"), 40 U.C.