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legislature. A state can withdraw at any time. However, the Agreement shall continue in full force until the first day of a calendar quarter after a minimum of sixty days’ notice. A state that withdraws from the Agreement remains liable for its share of any financial or contractual obligations that were incurred by the governing board prior to the effective date of that state's withdrawal. The appropriate share of any financial or contractual obligation shall be determined by the state and the governing board in good faith based on the relative benefits received and burdens incurred by the parties.

Also, the governing board of the SSUTA can impose sanctions on a member state not in compliance with the SSUTA. The sanctions that the governing board may impose include expulsion from the Agreement, or other penalties as determined by the governing board. However, no member state shall be sanctioned for failing to comply with any amendment, interpretation or interpretive rule adopted, if such action requires the state to make a statutory change. The member state has until the later of the first day of January at least two years after the adoption of such item or the first day of a calendar quarter following the end of one full session of the state’s legislature to come into compliance. A state that is expelled from the Agreement remains liable for its share of any financial or contractual obligations that were incurred by the governing board prior to the effective date of that state's withdrawal. The appropriate share of any financial or contractual obligation shall be determined by the state and the governing board in good faith based on the relative benefits received and burdens incurred by the parties.

The SSUTA also addresses taxpayer confidentiality through its privacy policy. If anyone other than a member state, or a person authorized by that state’s law or the Agreement, seeks to discover personally identifiable information, the state from whom the information is sought should make a reasonable and timely effort to notify the individual of such request. This privacy policy is subject to enforcement by member states' attorneys general or other appropriate state government authority.

Currently, compliance in member states and associate member states is voluntary. Federal legislation has been introduced during the last few congressional sessions that would have required certain remote sellers to collect sales taxes for states that would otherwise not have taxing jurisdiction over the sellers, as long as the states had petitioned for membership under the SSUTA and had been found in compliance with the SSUTA. Until such time as federal legislation is enacted, remote sellers are not required to collect sales tax for states in which they do not have a substantial physical presence. The table below shows the estimated receipts versus the actual receipts for a sample of member states for

voluntary sellers.

The

estimated yearly

yearly actuals, for the period October 1,

table indicates states.

that

voluntary

collections

increases were generated by the states themselves and the 2006 through September 30, 2007, are from the SSTP. The did not generate the receipts that were anticipated by these

Iowa

$25.0

$8.8

($16.2)

Kansas

$25.9

$7.3

($18.6)

Minnesota

$20.0

$3.4

($16.6)

New Jersey

$34.7

$6.2

($28.5)

Rhode Island *

$4.1

$0.4

($3.7)

Total

$109.7

$26.1

($83.6)

Streamlined Sales Tax Collections (In Millions of Dollars)

  • *

    Collections did not begin until January 1, 2007.

Difference

Yearly

Yearly

Estimate

Actual

9

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