SLAC - Workgroups

SLAC Work Request: Sales Price Toggle for Manufacturer Coupons

The State and Local Advisory Council (SLAC) is establishing a new workgroup in response to a request from a member state to review the Agreement’s current treatment of manufacturer coupons and possible adoption of a toggle to the definition of “sales price” that would allow a state to exclude manufacturer coupons from the definition of “sales price”.  

SLAC Work Request Marijuana & Marijuana Products

Should the SSUTA be amended to adopt a definition of “Marijuana and Products Containing Marijuana”?  

Define “Marijuana and Products Containing Marijuana” for purposes of the exclusion in Section 106.

SLAC Work Request Sourcing Digital Products

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.  

SL21012 SLAC Work Request - Exemption Certificate 

The State and Local Advisory Council has received a work request to address a number of issues that have arisen surrounding unregistered sellers and foreign sellers, including what identification information is required on the exemption certificate for it to be a complete and valid certificate when claiming an entity, product or use based exemption.

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).

SL21015 SLAC Work Request Personal Protective Equipment

SSUTA Section 107
SSUTA Section 322 Sales Tax Holidays
Appendix C - Definitions

Issue:  Should the SSUTA be amended to adopt a definition of “personal protective equipment” for purposes of sales tax holidays and/or allowing states to exclude these items from other defined terms contained in the SSUTA (i.e., clothing) permanently?

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.

SL21011 SLAC Work Request - Prepared Food

The State and Local Advisory Council has received a work request to develop a toggle in the prepared food definition 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.

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 10-15-2020

Result:
AM21002 Amend Appendix E, Disclosed Practice 7 - Healthcare  passed 5-20-21
AM21003 Amend Section 327 - Library of Definitions passed 5-20-21
RP21002 Amend Appendix L - Healthcare Item List  passed 5-20-21

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
RP21001 Amended Rule 327.8 Candy  Passed 5-20-2021
RP21003 Amended Appendix N Classification of Food and Food Ingredients  Passed 5-20-2021

Work Request SL20006

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

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.

Result: AM21005A01 Amended Appendix E to add Disclosed Practice 8 - Remote & Marketplace Sellers/Facilitators    Passed 5-20-2021

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    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 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