SSUTA: Michigan, North Carolina Out of Compliance
- Sales Tax News
- Oct 24, 2012 | Gail Cole
The Compliance Review and Interpretations Committee (CRIC) of the Streamlined Sales and Use Tax Agreement (SSUTA) has determined that North Carolina and Michigan are out of compliance. The full Governing Board of the SSUTA must approve or reject these recommendations.
CRIC found North Carolina to be out of compliance because the state's sales tax statute does not define advertising and promotional direct mail. (Annual Review Spreadsheet, under North Carolina). Michigan was found out of compliance for the same reason, and for the fact that "the tax on telecommunications service excludes one-way paging services." (Annual Review Spreadsheet,under Michigan).
Both states are working to address these issues.