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) 805: Section 805 Compliance standard and transition periods

A member state is compliant when the combined effect of its legal provisions and policies substantially meets every requirement of the Agreement, including the Governing Board's rules, interpretive opinions and appendices, even if it uses different words. Unless the Board sets another period, a state is not out of compliance with a new amendment, interpretation or interpretive rule that needs a statutory change until the later of the first day of January at least two years after adoption or the first day of a calendar quarter after one full legislative session; the same grace applies where a state court interprets the Agreement inconsistently with a Board interpretation and the state amends its statutes in time.

Maintained by Gerard Blokdyk

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

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