The Streamlined Sales and Use Tax Agreement (SSUTA) is an agreement created for states to “…assist states as they administer a simpler and more uniform sales and use tax system.” Each state has the opportunity to adopt the SSUTA and join the current 23 member states. Who will be next?
On April 7, the Massachusetts State Legislature’s Joint Committee on Revenue met and received testimony supporting H.B. 1695, a bill currently being considered that would allow Massachusetts to join the SSUTA. According to the ICSC (International Council of Shopping Centers), this “…is a critical step in leveling the playing field between community-based retailers and online retailers. As a member state, Massachusetts would be positioned to collect sales tax from remote sellers once Congress passes enabling legislation, known as the Main Street Fairness Act.”