Dave Matelski (MI) - Chair
Merry Hopkins (MN) - Vice-Chair
Alex Fant (OH)
Lisa Haws (OK)
Blaine Kreikemeier (NE)
Alison Jares (SD)
Matt Largent (WA)
Mike Bailey - Government Finance Officers Association
Dave Schmiedicke - US Conference of Mayors
Workgroups are formed to research specific issues and will meet by teleconference as needed. If you are interested in participating in any of the workgroups please email Bobbie Stellner.
Define “Marijuana and Products Containing Marijuana” for purposes of the exclusion in Section 106.
Sections 305, 306, 307, 310 and 311
Issue: Proper calculation of the tax on sales of digital goods and liability relief if only a 5-digit zip code is obtained.
Section 310 and 311
Issue: Digital product issues such as sourcing. This will include discussion of the Federal Bill (Digital Goods Fairness Act).
Result: The workgroup concluded that action was not needed at the present time because no states are currently seeking permanent exemptions for personal protective equipment. The Governing Board was advised of this at its October 2021 meeting and no states or members of the public expressed concerns with the development of a whitepaper instead of an amendment to the Agreement.
Result: AM21006 (passed 10-5-2021) Amended Part II of Appendix C to allow states to either tax or exempt items that would become prepared food if a seller exceeds the 75% test and makes utensils available. Incorporated the 75% test established in Interpretive Opinion 2006-04 into the definition of “Prepared food”.
The State and Local Advisory Council has received a work request form (see attached) to develop further clarification for "not defined" terms in Appendix L and Disclosed Practice 7.
Interpretation Request sent to SLAC by CRIC and approved by Governing Board 10-15-2020February 2019
Section 209, 310, and 311
Issue: Sourcing of Services. This will continue the discussion of how services are sourced resulting in the development of an interpretive rule or tax administration practices.
Result: Per discussion no action required.Section 308.C. Uniform Tax Returns - Simplified Electronic Return (SER)
Issue: States imposes taxes other than sales tax that are currently reported on the state sales tax returns. The SER only allows for reporting of sales tax, potentially resulting in sellers filing filing multiple returns each reporting period. Should the SER be expanded to allow reporting of taxes, other than sales tax. Discussion will include potential changes to the SER to accommodate other reporting requirements by the states.
Result: Referred to Certification Committee May 6, 2019