Effective Dates

The Streamlined Sales and Use Tax Administration Act was effective on July 1, 2004. The changes to sales and use taxes and the changes to state law under the Equalization Act made in 2004 PA 172, 2004 PA 174 and 2004 PA 175  were effective on September 1, 2004. Additional changes to the General Sales Tax Act and the Use Tax Act made in 2008 PA 438 and 2008 PA 439 became effective January 9, 2009.  The Streamlined Agreement became operational on October 1, 2005.