Streamlined Sales Tax Project

State Status (8-4-04)

State	Population %	Certificate of Compliance (Status)	Certificate Completed	Taxability Matrix (Status)	Taxability Matrix Completed	Rate/Jurisdiction Database (Status)	Rate/ Jurisdiction Database Completed
Arkansas	.97	Three meetings with business representatives. Will need technical changes to be pursued in January 2005. Will not complete Certificate of Compliance in 2004		Completed	04-04	Will work on this in next fiscal year.
Indiana	2.22	Laws effective 1-1-04. Will be meeting with business representatives in early March. Believes substantially in compliance. Has compensation (discount) provision but no specific law for payment of CSPs. Have technical corrections to do.	98% done	Started		N/A
Iowa	1.07	Waiting for response from business representatives. Believes substantially in compliance. Effective date is July 2004.	Completed	Completed	Completed	Database will be available on web by end of summer 2004.
Kansas	.98	Will be in substantial compliance 1-1-05. Although destination sourcing was effective 7-1-03, retailers may use origin sourcing until 1-1-05. No specific compensation provisions, but Secretary has authority to provide compensation by retailer agreements.		60% Complete		Completed
Kentucky	1.47	Met with business represetatives - anticipate substantial compliance. Agency head has authority for compensation provisions. Effective date is 7-1-04	Completed	Completed		N/A
Michigan	3.62	Effective 9-1-04. Notice to public.	Started	Started
Minnesota	1.79	Laws effective 1-1-04. Met with business representatives. Only problem is medical products definitions.		Completed
Nebraska	.62	SST laws effective 1-1-04. Working on regulations. Sent Certificate of Compliance to business representatives. Believes in compliance. Okay on compensation provisions. Drafting regulations. Need amnesty legislation.	Completed, except amnesty	Completed		Not Started
Nevada	.73	Met with business representatives. In general, in compliance, except for a couple of items to be handled administratively. Some minor legislative corrections. Further questions as to applicability concerning Section 325 of the Agreement, Customer Refund Procedures.	Draft completed on 3-19-04	Completed	3-12-04	Preliminary development 4-04.
North Carolina	2.93	Laws effective in 2003. Met with business representatives. Have identified a couple of items to handle administratively. Couple of technical corrections in May. Okay on compensation provisions.		Completed	04-04	In progress.
North Dakota	.23	SST law effective 1-1-06. Technical corrections will be addressed in 2005. Rate issue. Issue on delivery definition. Met with business and substantially in compliance after legislative corrections in 2005.		Completed		Not yet started since effective date is 1-1-06.
Ohio	4.14	Completed first draft of Certificate of Compliance. Need technical corrections. Sourcing law not effective until 7-1-05.		Not started		Will be online 9-1-04. Address, zip code, downloadable.
Oklahoma	1.26	Laws effective 11-1-03. Met with business representatives and will meet again April 6, 2004. Believes substantially in compliance.		Completed	04-04
South Dakota	.28	Laws effective 1-1-04. Met with business representatives. Believes substantially in compliance. Vague and broad compensation language. Adopted administrative rules		Completed		Completed, on web	8-31-04
Tennessee	2.07	Laws effective 7-1-05. Met with business representatives. Believes substantially in compliance.	Completed	Completed		Will be available March 2005
Texas	7.60	Will be contacting business representatives. Will need to resolve issues in next legislative session (January 2005). Have implemented some definitions, effective 7-1-04. Sourcing will be reviewed.		Started		Started
Utah	.81	Effective date delayed 7-1-05 to give sellers more time on sourcing.	Completed	Completed		Completed	7-1-04
Vermont	.22	SST law effective no earlier than 1-1-05. Need regulations. Need technical corrections. Issue on compensation.
Washington	2.15	Provided Certificate of Compliance to business representatives. Passed technical corrections bill. Some definitions effective 7-1-04. Compliance legislation on sourcing did not pass.		Started		Ready by 12-31-04
West Virginia	.66	SST law effective on 1-1-04. Technical corrections bill enacted. Met with business rep and now working on Certificate of Compliance.		In progress 8-04.		In progress 8-04.
Wyoming	.18	Believes to be in compliance. Approval of regulations in January 2004. Issue on compensation possible. Need amnesty legislation. Durable medical equipment correction.