Streamlined Sales and Use Tax Agreement (SSUTA) 801.2: Section 801.2 Contingent membership and its effect on sellers

A contingent member is found compliant except that its conforming changes are not yet in effect, provided they take effect no later than the first day of a calendar quarter within twelve months of its contingent entry; it becomes a full member automatically when they take effect, or an associate member if it is not then compliant. It has a full member's rights except as stated, pays the petition fee and annual cost allocation, and is subject to annual recertification apart from the delayed issues. A seller may, but need not, collect in a contingent member state unless otherwise required by law, and volunteering in one contingent state does not oblige it to collect in another; the contingent state bears the Article VI costs for qualifying sellers that collect there. No seller registration or Governing Board audit information may be shared with a contingent state unless it is party to the audit. The contingent state gives Section 402 amnesty from attaining that status until twelve months after it becomes a full member.