Streamlined Sales Tax involves a network of tax experts who serve on committees to further the goals and objectives of the program. Click on any of the committe links below, or use the left navigation, to access important information about each specific committee, its accomplishments, its documentation, severing members, and future plans.
The purpose of the Governing Board is to interpret the SST agreement, make necessary amendments, and provide issue resolution.
The Executive Committee is an elected body that is responsible for the general affairs of the Governing Board. The Executive Committee is comprised of the four officers (president, first vice president, second vice president and secretary/treasurer), five directors, and the immediate past president of the Governing Board.
The purpose of the Business Advisory Council is to advise the Governing Board on matters pertaining to the administration of the SST agreement. These matters shall include, but not be limited to, admission of states into membership, noncompliance, and interpretations, revisions or additions to the SST Agreement.
The role of the State and Local Government Advisory Council (the "Council") is to advise the Governing Board on matters pertaining to the administration of the Agreement, including, but not limited to, admission of states into membership; noncompliance; and interpretations, revisions or additions to the Agreement. The Council will consider and respond to those matters referred to it from the Governing Board or its committees. The Council may also recommend items to the Governing Board for consideration. The Council will advise and assist the Business Advisory Council in its operations. The Council will provide a forum for state and local government officials not represented on the Governing Board to express their ideas and concerns and have a formal process to bring those concerns to the Governing Board.
The nominating committee is an eight-person delegation to the Governing Board. The President serves as member and chair of the nominating committee. Members serve one year terms with no more than three consecutive terms. The committee actively seeks candidates for nominations as Officers and Directors of the executive committee as well as voting members at the annual meeting.
The Finance Committee has the responsibility to prepare an annual budget, monitor finances, review contracts, establish banking procedures and other financial policies, and to recommend cost allocations for States for the Governing Board’s approval. The Secretary-Treasurer shall act as Finance Chair. The Chair shall annually select four additional committee members to
serve on the Finance Committee from the membership of the Governing Board.
The Issue Resolution Committee has the responsibility to promulgate rules and to implement the issue resolution process outlined in the bylaws of the Streamlined Sales Tax Governing Board, Inc.. The President, with the approval of the Executive Committee, shall annually appoint an Issue Resolution Committee Chair and four committee members from the Member States of the Governing Board. Committee members must be executive or legislative branch employees of the Member State but are not required to be a delegate to the Governing Board.
The primary role of the Audit Committee is to formulate and perform audit processes as required by the Streamlined Sales and Use Tax Agreement (SSUTA).
The Certification Committee advises the Governing Board on matters pertaining to the evaluation, testing, certification and recertification of service providers and automated systems. The Committee will consider and respond to those matters referred to it from the Governing Board or its committees regarding evaluation, testing, certification or recertification. The Committee may also recommend items to the Governing Board for consideration.
The Compensation Focus Group will complete the remaining details related to vendor compensation and the small seller.
The President, with the approval of the Executive Committee, may establish such other standing or ad hoc committees as from time to time are deemed necessary or desirable, and may, with the approval of the Executive Committee, appoint Chairs to such Committees.