Number: RL34211
Title: State and Local Taxes and the Streamlined Sales and Use Tax Agreement
Authors: Steven Maguire, Government and Finance Division 
Abstract: A number of states have been working together to harmonize sales tax collection and have created the Streamlined Sales and Use Tax Agreement (SSUTA). The SSUTA member states hope that Congress can be persuaded to allow them to require out-of-state vendors to collect taxes from customers in SSUTA member states. In the 110th Congress, S. 34 (Senator Enzi) and H.R. 3396 (Representative Delahunt) would grant SSUTA member states the authority to compel out-of-state vendors in other member states to collect sales and use taxes. A related issue is the "Internet Tax Moratorium." The moratorium prohibits (1) new taxes on Internet access services and (2) multiple or discriminatory taxes on Internet commerce. Congress has extended the "Internet Tax Moratorium" twice. The most recent extension expires November 1, 2014. The moratorium is distinct from the remote use tax collection issue, but has been linked in past debates.
Pages: 15
Date: September 16, 2008