Streamlined Sales and Use Tax Agreement (SSUTA) 107: Section 107 State actions in a presidentially declared emergency

Except for the customer refund procedures of Section 325, the Agreement does not govern a member state's legislative or executive actions tied to a presidentially declared emergency (under the Stafford Act, the National Emergencies Act or a similar act), during the emergency and for up to one calendar year after it ends. The state is encouraged to follow as much of the Agreement as it can and keep seller burden low; it must flag such actions in its taxability matrix where applicable and in its annual recertification, and notify the Executive Director within thirty days of enactment for posting. Where the state gives fewer than thirty days between enactment and effective date, it must relieve a seller of liability for collecting incorrectly if the seller collected under the immediately preceding law, its failure lasted no more than thirty days after the effective date, and it remits whatever tax it did collect.