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) 805.1: Section 805.1 Finding a member state out of compliance

A motion to find a state out of compliance must identify the requirement and section not substantially complied with and passes only with three-fourths of the states qualified to vote, excluding the state concerned, which may not vote. The Executive Director promptly notifies the delegates, committee and council chairs and the public. The state keeps its membership, rights and responsibilities subject to any sanction. Within sixty days of the finding the state submits a statement of non-compliance (or an amended one) consistent with Section 803, noting any intended petition for reconsideration and amending it for the petition's outcome, and revises its taxability matrix and certificate of compliance to describe clearly how its nonconforming provision departs from the Agreement.

Maintained by Gerard Blokdyk

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