Compliance Review and Interpretations Committee

Annual State Recertification Report - Group 1 - first 13 States  CI15007

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Pursuant to Governing Board Rule 902, this message shall serve as official notice of the commencement of the public comment period for the Interpretation Request submitted to the Compliance Review and Interpretations Committee (CRIC) relating to prepaid wireless calling services/rollover data.  The requestor has asked for expedited treatment. Therefore, the public comment period relating to this request is only open through August 31, 2015. 

The Interpretation Request may be viewed here:   RI15003 

On August 20, 2015, the CRIC agreed to review and issue an Interpretive Opinion on the request submitted by Ms. Deborah Bierbaum.  The request indicates that wireless providers are offering prepaid wireless customers who replenish their service in advance to carry a balance of unused data forward from one month to the next.  Ms Bierbaum is asking whether this type of offer continues to meet the definition of prepaid wireless calling services in Section 315 of the Streamlined Sales and Use Tax Agreement (SSUTA) for sourcing purposes and Appendix C for taxability purposes.

This message will also serve as official notice that the Compliance Review and Interpretations Committee will hold a teleconference hearing on this request at its regularly scheduled meeting on Thursday, September 3, 2015 at 10:00 am central time.  You may participate in this hearing by calling 1-3030-586-4497 and using pass code 420648#.

Please email any public comments on this interpretation request to craig.johnson@sstgb.org, no later than Monday, August 31, 2015. Any public comments received will be posted to the Streamlined Sales Tax website.