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ARTICLE · 09 JANUARY 2008

SSTP Adopts Controversial Origin Sourcing Regime

Sutherland Asbill & Brennan LLP
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The Streamlined Sales Tax Project ("SSTP") Governing Board voted unanimously on December 12, 2007, to amend the Streamlined Sales and Use Tax Agreement (the "Agreement") to allow member states to elect an origin sourcing rule to source intrastate sales (i.e., sales occurring entirely within a state).

United StatesTax
Jeffrey Friedman
Jeffrey Friedman
Kendall Houghton
Kendall Houghton

Originally published December 13, 2007

The Streamlined Sales Tax Project ("SSTP") Governing Board voted unanimously on December 12, 2007, to amend the Streamlined Sales and Use Tax Agreement (the "Agreement") to allow member states to elect an origin sourcing rule to source intrastate sales (i.e., sales occurring entirely within a state). The Agreement previously required its member states and their local tax jurisdictions to source transactions on a destination basis for both inter- and intrastate sales. Pressure from both non-SSTP states (e.g., Texas, Virginia, Missouri, and Illinois) and SSTP states (e.g., Ohio, Tennessee and Utah), coupled with pressure by representatives of local tax jurisdictions, resulted in a unanimous Governing Board vote for a dramatic change to the Agreement's long-standing destination sourcing rule. The amendment permits states to elect to retain (or adopt) origin

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