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.
Work Group Request Digital Codes
BAC proposal to expand the use of the “digital codes” look-through rule beyond specified digital products.
Work Group Request Economic Nexus Threshold Best Practices
Should SST develop best practices related to economic nexus thresholds?
5-23-2023 AM23007 passed Disclosed Practice 8.1.d.i Remote Seller Transactional Economic Nexus Threshold, added Best Practice: States do not have a transactional economic nexus threshold.
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).
SL23030 SLAC work Request - Menstrual Products Definition
Proposed name change and clarification of the definition of “feminine hygiene products”.
Result: AM23010 passed 11-6-2023 modifying definition of Menstrual Discharge Collection Devises and providing states an option to include or exclude a) period underwear; and/or b) all other clothing items marketed for menstrual discharge collection devises.
Work Group request Delivery Charges Toggle
Should an amendment to the Agreement be adopted to give states the option to retain, within the definition of “sales price,” delivery charges involving or relating to sales of electricity, natural gas, or artificial gas by a utility if the state elects to generally exclude delivery charges from the definition of “sales price” that are separately stated on the invoice, billing, or similar document given to the purchaser?
Result: AM23003 passed 5/23/2023 which amended the sales price definition to allow a toggle to exclude certain delivery charges.
Work Group Request - Voting
How is the denominator determined when calculating “the ¾ of the entire Governing Board” need for a particular vote to pass. Are sanctioned states included? Are Associate members included?
Result: AM23006, AM23002, AM23001A01, BL23002A01 BL23001, RP23002 passed 5-23-2023
Work Group Request Sales Tax Holidays
Issue 1 - Should SST develop additional sales tax holiday definitions?
Gun Safety SL23007
School Clothing SL23008
Issue 2 - What is “sales tax holiday” versus a “regular” exemption with a sunset?
Result: AM23009A01 passed on November 7 2023 allowing a state that has a sales tax holiday on clothing to exclude baby receiving blankets and Defined, for purposes of a sales tax Holiday under Section 322, a temporary exemption is an exemption that is effective for a continuous period of less than or equal to three calendar months.
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