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The Streamlined Sales Tax Project (SSTP), first organized in March 2000, is intended to simplify and modernize sales and use tax collection and administration in the United States. It arose in response to efforts by Congress to permanently prohibit states from collecting sales tax on online commerce. Because such a ban would have serious financial consequences for states, the SSTP began as an effort to try to minimize the many differences between the states' sales tax policies and practices. The SSTP was dissolved once the Streamlined Sales and Use Tax Agreement (SSUTA) became effective on October 1, 2005. ==Mission== In prior decisions regarding mail-order sales, the U.S. Supreme Court ruled in 1992 (in the case of Quill Corp. v. North Dakota, 504 U.S. 298) that mail-order retailers were not compelled to collect use tax and remit the tax to states, in part because of the complexities of doing so. With computers, however, the difficulties of doing so are much smaller today, so one remaining stumbling block lies in the variations among state sales taxes. Organizers of the SSTP hope that by ironing out differences among state taxation levels, they will remove a major roadblock to the collection of taxes on online sales and convince Congress and the courts to allow them to collect these taxes regularly. SSTP also strives to level the playing field so that local "brick-and-mortar" stores and remote sellers operate under the same rules. ==Streamlined Sales and Use Tax Agreement== The Streamlined Sales and Use Tax Agreement (SSUTA)〔 focuses on four major requirements for simplification of state and local tax codes: 1) state level administration, 2) uniform tax base, 3) simplified tax rates, and 4) uniform sales sourcing rules. State-level administration Under SSUTA, sales taxes will be remitted to a single state agency and business will no longer be required to submit multiple tax returns for each state in which they are conducting business. Uniform tax base This would require each state to make their jurisdictions use the same tax base, meaning the same goods and services would be taxed or exempt the same way within each state. Each state would retain the choice of whether an item is taxable and at what rate. Simplified tax rates This would require the same tax rates be applied across a state's tax jurisdictions. There can be an exception rate for food and drugs. Uniform sales sourcing rules For in-state sales, the seller would be expected to collect the tax rate for the vendor location. This is defined as "origin" sourcing. For sales into a state from a remote seller, the vendor would collect the applicable statewide rate for the destination state. This is defined as "destination" sourcing. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Streamlined Sales Tax Project」の詳細全文を読む スポンサード リンク
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