Multi-State – CRIC Finds Two States Out of Compliance with SST Agreement

SALT Report 1838 – The Streamlined Sales Tax Compliance Review and Interpretations Committee (CRIC) voted unanimously to find Michigan and North Carolina out of compliance with the SST Agreement.

Michigan was found to be out of compliance on an issue regarding direct mail sourcing because the state does not provide separate definitions for “advertising and promotional direct mail” and “other direct mail,” which are sourced differently under the Agreement. A representative from Michigan said that a statutory amendment would be necessary to correct this issue.

North Carolina was also found to be out of compliance in regards to the sourcing of “advertising and promotional direct mail” and “other direct mail.” A North Carolina representative said that a statutory amendment would be needed to fix the issue and the Department of Revenue would not be able to issue a technical bulletin to temporarily resolve the issue until then.

The Compliance Review and Interpretations Committee will hold their next recertification meeting on November 6, 2012.

For Further Information:

Compliance Review and Interpretations Committee – Meeting Materials