Streamlined Sales and Use Tax Agreement (SSUTA)
Article VIII: State entry, compliance and withdrawal – Streamlined Sales and Use Tax Agreement (SSUTA)

Streamlined Sales and Use Tax Agreement (SSUTA) 801.3: Section 801.3 Associate membership and its effect on sellers

An associate state has substantially complied with the Agreement as a whole, judged qualitatively, without necessarily meeting each provision; it becomes a full member once found compliant with its changes in effect. It has a member state's rights except voting on amendments, interpretations or compliance and serving on the compliance review and interpretations committee; a state that was an associate member on 1 January 2007 stays one until found compliant or ineligible. A seller may, but need not, collect in an associate state unless otherwise legally required, and volunteering in one does not oblige collection in another; the associate state bears Article VI costs for qualifying sellers, pays the petition fee and cost allocation, may not receive seller registration or Board audit information unless party to the audit, gives Section 402 amnesty until twelve months after full membership, and is subject to annual recertification set by the compliance review committee.

Maintained by Gerard Blokdyk

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