Utah Receives Initial Approval For SST Full Membership
- Jun 15, 2012 | Susan McLain
The Streamlined Sales Tax Governing Board met Thursday, June 14 to discuss Utah State’s full member application. Utah has been an associate member of Streamlined Sales Tax (SST) since October 1, 2005.
The Salt Lake Tribune (Tribune) reports that “[t]he Beehive State was key in helping launch the movement in 2000, but then took a big step back in 2006 over a provision that would have required changing the way sales tax rates around the state were calculated.”
The destination sourcing provision of the SST that required taxes be calculated based on where goods are delivered, versus at point-of-sale concerned Utah. In Utah, sales tax varies from “…a high of 8 percent in Panguitch to a low of 5.75 in Fillmore.”
According to the Tribune, “…last month [the Streamlined Sales Tax] organization amended its requirements to open the door to full membership to states like Utah that base in-state sales tax on point of sale, but use point of delivery to calculate remote sales taxes.”
Tax Analysts states that the vote was unanimous, 7-0 to allow Utah to move into full membership. Along with full membership comes voting rights. According to Commission Chairman Bruce Johnson, the greatest benefit of full membership is the voting rights and the Tribune indicates that “Utah will assume a leading role in the Streamlined Sales Tax movement this year.”
That participation may include leadership. “State Rep. Wayne Harper, R-West Jordan, is set to ascend to the presidency of the governing board of the multi-state organization at the group’s annual meeting Sept. 18-20 in Salt Lake City,” notes the Tribune.