Current Status of Streamlined
On November 12, 2002 delegates from thirty states and the District of Columbia approved the "Streamlined Sales and Use Tax Agreement" (Agreement). Among other things, the Agreement addresses and provides for state level administration of sales and use taxes, uniform definitions, rate simplification, uniform sourcing (determination of where sales occur), simplified exemption administration, and uniform audit and registration.
The approval of the Agreement by the Streamlined delegates did not modify the laws of any state. The determination as to whether and how to implement the terms of the Agreement rests with each state. Since approval of the Agreement, over 25 states have introduced or enacted legislation intended to conform to the provisions of the Agreement.
The Agreement became effective October 1, 2005, with more than 10 states comprising more than 20% of the U.S. population as members. Michigan has been a member of the Agreement since its inception. As of January 1, 2009, 19 states (Arkansas, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Oklahoma, Rhode Island, South Dakota, Vermont, Washington, West Virginia, and Wyoming) are full members and 3 states (Ohio, Tennessee and Utah) are associate members.
The Agreement is administered by a Governing Board, which is comprised of delegates from the member states. Since the Agreement became effective, the Governing Board has entered into agreements with a number of firms to act as Certified Service Providers, which take responsibility for tax calculation and remittance functions for their clients. The Governing Board has also approved certain Certified Automated Systems, which taxpayers can use to determine tax that is due.