SLAC - Workgroups

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 10-15-2020

August 2019

Issue:   Is the sourcing of florist sales impacted by the Wayfair decision?

August 2019

SLAC Work Request SL19018

Issue: Disclosure of Marketplace Facilitators laws, including:

* Certification of collection on behalf of marketplace sellers
* Exemption Certificates
* Survey Results of States laws
Working on potential disclosed practices for Marketplace facilitators, sellers and remote sellers.

May 2019

Work Request

Model Breast Pump Sales Tax Exemption Legislation 

Parity for Pumps Member State Impact

Section 104 Defined Terms; Section 209 Product-Based Exemption; Section 316 Enactment of Exemptions; Appendix C Library of Definitions

Issue:   Should the SSUTA adopt a product-based definition of breast pumps, breast pump supplies, breast pump kits, and repair services that can be used where desired by members states? 

Result: AM19003 Added definition of Breast Pumps, Breast Pump Collection and Storage Supplies and Breast Pump Kits to SSUTA - Governing Board approved 12/20/2019

February 2019

SLAC Work Request    SLAC Work Request (accepting multiple returns)

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

February 2019

SLAC Work Request

Section 310 and 311

Issue: Digital product issues such as sourcing. This will include discussion of the Federal Bill (Digital Goods Fairness Act).

Work Request SL20015

Result:  AM20003A02 Amended Part II of Appendix C to allow states exclude certain products from the definition of "candy."   Passed 12-18-2020

Work Request SL20006

Proposed Amendment Rule 810.3  SL20012A01
Result: RP20005 amended Rule 810.3 passed 10-15-2020

August 2019

Issue:  How to Identify barriers to participating in SSTGB and benefits for non-member states to participate.

Result:  MC19008 and MC19009 Resolutions approved by Governing Board 12/20/2019

May 2019

Work Request

Model Breast Pump Sales Tax Exemption Legislation 

Parity for Pumps Member State Impact

Section 104 Defined Terms; Section 209 Product-Based Exemption; Section 316 Enactment of Exemptions; Appendix C Library of Definitions

Issue:   Should the SSUTA adopt a product-based definition of breast pumps, breast pump supplies, breast pump kits, and repair services that can be used where desired by members states? 

Result: AM19003 Added definition of Breast Pumps, Breast Pump Collection and Storage Supplies and Breast Pump Kits to SSUTA - Governing Board approved 12/20/2019

February 2019

SLAC Work Request

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.

February 2019

SLAC Work Request

Section 401.D. Seller Participation

Issue: Can or should a state be able to use a seller's registration through SST to give notification to sellers of possible other tax responsibilities?

Result: AM19002 Amendment to Section 401.3 and Rule RP19001 Approved by Governing Board 12/20/2019