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Chapter 3- Implementing the Uniform Electronic Process
The Streamlined Sales Tax Project envisions two components to the legislation necessary to accomplish the Project’s goals. First, states would adopt enabling legislation referred to as the Uniform Sales and Use Tax Administration Act (“Act”). The Act allows the state to enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to reduce the burden of tax compliance for all sellers and all types of commerce. The Act does not require any amendments to a state’s sales and use tax law. Secondly, states would amend or modify their sales and use tax laws to achieve the simplifications and uniformity required by the participating states working together. The Project refers to this legislation as the Streamlined Sales and Use Tax Agreement (“Agreement”). Some states will require only minor changes to current law to implement the requirements of the Agreement. Other states with more complicated sales tax laws may require significant changes to current law to be in accord with the Agreement.
Certificate of Compliance
A certificate of compliance will document each state’s compliance with the provisions of the Agreement and cite applicable statutes, rules or regulations, or other authorities supporting such compliance. Public notice and comment will be provided before a state becomes part of the interstate Agreement. A state is in compliance with the Agreement if the effect of the state's laws, rules or regulations, and policies is substantially compliant with each of the requirements of the Agreement. If a state is found to be out of compliance with the Agreement, it will not be accepted into the interstate Agreement or will be sanctioned or expelled by the other participating states. In a voluntary system, sellers who are voluntarily collecting sales taxes for participating states may decide to no longer collect for the expelled state. Also, that state may not have a vote on changes in the Agreement.
Originally posted by smallpeeps
I can't see how they intend to enforce this except by penalizing ISPs and online businesses in 'compliant' states.
[edit on 5-6-2005 by smallpeeps]