The Streamlined Sales and Use Tax Agreement (SSUTA), which was approved in November 2002 by 34 states and the District of Columbia, responds to the Supreme Court’s concerns by outlining one uniform system to administer and collect sales taxes. Individual states are currently passing legislation to implement the terms of the Agreement.

SSUTA will take effect on October 1, 2005 with 18 states recently approved for membership in the new, more uniform sales tax system, representing nearly 30 percent of the population. The SSUTA simplifies the nation’s sales tax laws, reduces red tape on America’s businesses and facilitates equitable sales tax collection for all retailers.

We support congressional action to provide states that implement the Agreement with the authority to collect sales taxes from remote retailers. Adoption of the Agreement and Congressional authorization will provide a level playing field for brick and mortar and remote retailers.