Public Notice - 2025 Streamlined Sales Tax Member State Annual Compliance Reviews - Executive Director Initial Report - Georgia and Updated Report for the Remaining States

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 Georgia’s compliance with the requirements of the Streamlined Sales and Use Tax Agreement (SSUTA), as of August 1, 2025.  In addition to this report being the initial report for Georgia, it also has been updated for the responses received from the other 23 member states relating to the questions raised on their initial report that was issued on August 15, 2025 and the updated Certificates of Compliance and Taxability Matrices received since that time to address those questions.

If you have any comments regarding this report or the compliance by Georgia with the requirements of the SSUTA other than those noted in the report, please submit your written comments to me no later than Tuesday, September 9, 2025.  Your comments should identify the specific section of the SSUTA in question, a statement that explains why Georgia is not in compliance and any information you have that illustrates why Georgia is not in compliance with that particular section of the SSUTA.  Any comments related to the other 23 states are due to me by September 2, 2025. Any comments and 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 23, 2025, the Compliance Review and Interpretations Committee (CRIC) will review Georgia’s 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.  If the review is not finished on September 23, 2025, CRIC will meet on September 25 to complete the review.

Also, just as a reminder, the Compliance Review and Interpretations Committee (CRIC) will begin reviewing each of the states’ compliance with the requirements of the SSUTA on September 16, 2025, 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 and meeting information.  If all of the states, other than Georgia, 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