Compliance Review and Interpretations Committee

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) by Mr. Val Gibson relating to the delivery of ready-mix concrete.  The requestor has asked for expedited treatment. Therefore, the public comment period relating to this request is only open through July 6, 2015. 

The Interpretation Request may be viewed at the following link: http://www.streamlinedsalestax.org/uploads/downloads/RI%20Request%20for%20Interpretation/2015/RI15002%20Delivery%20Charges.pdf 

On June 25, 2015, the CRIC agreed to review and issue an Interpretive Opinion on the request submitted by Mr. Val Gibson, to determine (1) whether the term “transportation” applies to ready-mix concrete; (2) whether the “transportation” can be separately stated; (3) whether the terms “handling, crating, packing, preparation for mailing or delivery” include the term “manufacturing”; and (4) if a state’s taxability matrix indicates that “transportation, shipping, postage and similar charges” are excluded from sales price whether that exclusion applies to the transportation of ready-mix concrete if it is separately stated.


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, July 9, 2015 at 10:00 am central time.  You may participate in this hearing by calling 1-303-586-4497 and using pass code 420648#.

Please email any public comments on this interpretation request to craig.johnson@sstgb.org, no later than close of business on Monday, July 6, 2015. Any public comments received will be posted to the Streamlined Sales Tax website. 
 
Comment from the State of Nevada (PC15001)

Rebuttal to Nevada answer to Interpretive opinion (PC15002)  



If you have any questions concerning this, please feel free to contact me. 

Craig Johnson
Executive Director
Streamlined Sales Tax Governing Board, Inc.
100 Majestic Drive, Suite 400
Westby, WI  54667

608‐634‐6160 (Office)
608‐509-8971 (Mobile)
craig.johnson@sstgb.org
www.streamlinedsalestax.org