In 2003, the Legislature enacted Senate Bill 5783 (Chapter 168, Laws of 2003) to adopt several provisions of the Streamlined Sales and Use Tax Agreement (SSTA). The SSTA provisions for determining where a sale is deemed to occur for local sales and use tax purposes were not adopted. These provisions of the SSTA are known as the “sourcing” provisions. The location or “source” of the sale determines which local jurisdiction can levy and collect their local sales and use tax. The legislation directed the Department of Revenue to conduct a study of the fiscal impact on local jurisdictions that would result from adopting the sourcing provisions proposed in the SSTA. The Department was also directed to use, and regularly consult, a committee composed of city and county officials to assist with the study. The committee was responsiblefor the identification of elements of the study, including mitigation options for jurisdictions negatively impacted by the SSTA sourcing provisions.
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