The Business Advisory Council ("BAC")

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Overview

The Business Advisory Council ("BAC") was founded in September, 2005 for the primary purpose of advising the Streamlined Sales Tax Governing Board, lnc. on the administration of the Streamlined Sales and use Tax Agreement ("SSUTA"). The BAC represents all sizes of businesses, practitioners and associations that support efforts by the SSUTA States to simplify the collection and remittance of their sales/use taxes. The BAC is the formally recognized body under Section 811 of the SSUTA to represent the private sector in advising the SSUTA Governing Board. The BAC has over 75 members from the business community.



What’s SSUTA, Governing Board, Etc.

The Streamlined Sales Tax Project is an effort that began in 2000 by the states to remove some of the complexities in their sales and use tax laws. The States' goal is to obtain federal legislation to grant them authority to require remote sellers to collect their sales and use taxes. The states need this authority based on decisions from the U.S. Supreme Court, see Quill Corp. v. North Dakota, 504 U.S.298 (1992). The initial agreement was adopted by the states in November, 2002, and the requisite ten states with at least 20% of the U.S population threshold was met in October, 2005. The SSUTA's Governing Board is comprised of delegates from its member states. The BAC has a non-voting seat on the Governing Board. The BAC and its subcommittees interact with the SSUTA Governing Board and its committees to voice the interests of the business community.

Amnesty Opportunities

With limited exceptions, the first year a state is granted full membership in the SSUTA it has to grant amnesty for any businesses that may have had a collection responsibility but did not collect that state's sales/use tax (associate member states must continue to grant amnesty until one year after they become a full member state).
The following states must provide this amnesty:
  • Ohio (full member state - amnesty ends 12/31/2014)
  • Tennessee (associate member state)
A business seeking amnesty has to register under the SSUTA and agree to collect all other full member states taxes for at least three years.

Popular Links

Streamlined Sales Tax Website
National Conference of State Legislators
Council On State Taxation
Federation of State Tax Administrators