The Business Advisory Council (“BAC”) was founded in September, 2005 for the primary purpose of advising the Streamlined Sales Tax Governing Board, Inc. on the administration of the Streamlined Sales and Use Tax Agreement (“SSUTA”). The BAC represents all sizes of businesses, practitioners, and associations that are engaged in and support efforts by the SSUTA States to simplify the collection and remittance of their sales/use taxes. The BAC is the formally recognized body under section 811 of the SSUTA to represent the private sector in advising the SSUTA Governing Board. The BAC has over 75 members from the business community.
A. Membership criteria
To be a member of the BAC you need to represent a business or be a tax practitioner or an association that represents business interests. As a member you are representing that you want the States to simplify the collection and remittance of their sales and use taxes. An application for membership must be completed along with payment of the applicable dues. Memberships are approved approximately three times per year when the BAC meets in conjunction with a SSUTA Governing Board meeting. Membership is by business, so a business may include several representatives on its application. There is no restriction on the number of businesses that can join the BAC.
B. Membership Benefits
Being a member of the BAC gives you an enhanced voice to work with the SSUTA Member States on improving their sales and use tax collection and remittance processes. As a member of the BAC, you can participate on any BAC subcommittee that interests you. BAC subcommittees and their activities vary based on the issues brought before the BAC. The BAC presently has active subcommittees addressing 1) good faith standard for exemption certificates, 2) communication taxes, 3) vendor compensation, 4) sales/use tax credit issues, 5) technology, 6) sourcing of services, and 7) states’ compliance review.