The Streamlined Sales and Use Tax Agreement - Developments Since October 1, 2005

Since the Streamlined Sales and Use Tax Agreement ("SSUTA") and the Governing Board came into effect on October 1, 2005, over 200 businesses have registered under the Central Registration System ("CRS") to collect sales and use taxes for member states of the SSUTA. In the mean time, some terms of the SSUTA have been amended or clarified, while others remain subjects of debate.

Under the SSUTA, the 12-month streamlined amnesty period starts to run when a state becomes a full member of the SSUTA. However, since no Certified Service Provider ("CSP") or Certified Automated Software ("CAS") ¹ is available at this moment, questions have been raised as to when the amnesty period should begin for sellers who registered to use a CSP or CAS for collection.