Business Advisory Council
Benefits of Membership
The Business Advisory Council (BAC), since 2005, is the officially recognized body under Section 811 of the Streamlined Sales and Use Tax Agreement (“SSUTA”) to represent the private sector in advising the SSUTA Governing Board.
The BAC represents all sizes of businesses, practitioners, and associations that are engaged in and support efforts of the SSUTA to simplify the collection and remittance of sales/use taxes.
Collectively, BAC members actively participate in matters pending before the Governing Board to advocate for improvements to sales tax administration. By joining the BAC, your company/association will have the support of multiple business entities to address issues at the Governing Board and its committees, including its State and Local Advisory Council (SLAC) and Compliance Review and Interpretation Committee (CRIC). Your participation in the BAC will assist the business community in providing valuable input to all the SSUTA state tax administrators and legislators.
The BAC takes positions on various issues such as:
- Reviewing and providing input on proposed amendments to the SSUTA
- Commenting on the SSUTA states’ compliance with the SSUTA
- Making and providing suggestions to interpretation requests before CRIC and the Governing Board
- Raising concerns of various sales/use tax issues impacting BAC members
- Initiating proposed amendments to the SSUTA and its associated rules
- Other issues important to the BAC membership
The BAC Liaison Committee comprises the chairs of various subcommittees that participate in SSUTA issues, on which all BAC members are encouraged to provide input. The following is a list of some of the BAC’s Subcommittees (not an exclusive listing):
- Exemption Administration
- Communication Taxes
- Sourcing of Services
- Compliance Review
- Sales Price
- Cloud Computing Services
- Medical Products
- Marketplace Laws
The annual fee for BAC membership, which membership is per company not per individual, ranges from $100 for small retail businesses (less than 10 employees); $250 for small businesses and consultants (10 to 49 employees and less than $5 million in annual revenue); $500 for medium businesses (includes business associations and certified service providers); and $1,000 for large businesses (over 100 employees and/or $10 million in annual revenue). Click here for an application. While active participation is encouraged from all BAC member companies, voting on official positions that the BAC will take is conducted by the BAC’s Board of Directors. A BAC Member is allowed, subject to approval, to have one individual on the BAC Board, but is not limited in the number of individuals that can participate and/or receive correspondence on BAC activities.
If you would like more information on joining the BAC, please contact Pat Reynolds or Fred Nicely.