Public Notice - 2025 Streamlined Sales Tax Member State Annual Compliance Reviews - Executive Director Initial Report

In accordance with the Rules and Procedures of the Streamlined Sales Tax® Governing Board, Inc., this message serves as the public notice of the Executive Director’s initial report detailing any known issues that may affect a state’s compliance with the requirements of the Streamlined Sales and Use Tax Agreement (SSUTA), as of August 1, 2025. The report is linked to this message and posted to the Governing Board’s website.

This report covers 22 of the 23 full member states (Arkansas, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Utah, Vermont, Washington, West Virginia, Wisconsin and Wyoming) and the one associate member state (Tennessee). Here is the link to the initial report on potential compliance issues and questions related to state’s compliance: 2025 Annual State Compliance Review – Executive Director Report. Although it is anticipated that the initial report for Georgia will be provided early next week, this report does identify Georgia’s current compliance issues for which they have been sanctioned.

If you have any comments regarding this report or the compliance by any of these Streamlined states with the requirements of the SSUTA, please submit your written comments to me no later than Tuesday, September 2, 2025.  Your comments should identify the state, the specific section of the SSUTA in question, a statement that explains why the state is not in compliance and any information you have that illustrates why the state is not in compliance with that particular section of the SSUTA.  Any such comments and any related information submitted will be posted to the SSTGB’s website and noticed to the public.  The state(s) to which the comment applies will also be notified and have the opportunity to provide a response to those comments.

On September 16, 2025, the Compliance Review and Interpretations Committee (CRIC) will begin reviewing each of the states’ compliance with the requirements of the SSUTA, taking into account the findings in this report and any additional comments received.  Here is a link to the CRIC’s 2025 Compliance Review Timeline. Based on the limited number of states with issues noted, it is anticipated that all of these states will be reviewed at the September 16, 2025 meeting. However, if all of the states are not completed on that date, the remaining states will be reviewed during the September 18, 2025 meeting.

If you have any questions or concerns regarding this or any issue noted on the reports, please feel free to contact Alison Jares (alison.jares@sstgb.org) or myself.

Craig Johnson

Executive Director

Streamlined Sales Tax® Governing Board, Inc.

100 Majestic Drive, Suite 400

Westby, WI  54667

(o) (608) 634-6160

(m) (608) 632-0521