Streamlined Sales and Use Tax, by Walter Hellerstein and John Swain, offers a comprehensive description and analysis of the Streamlined Sales and Use Tax Agreement (SSUTA). In addition, it provides a complete update of SSUTA developments, including:

• The official inauguration of the Agreement
• An up-to-date table of member states
• The local sourcing controversy
• Efforts to define digital products
• Recently adopted rules for software, software term licenses and subscriptions, and software maintenance agreements
• Adoption of new taxpayer protections when taxing authorities change rates without giving the proper notice required by SSUTA
• Adoption of new taxpayer protections when taxing authorities change rates without giving the proper notice required by SSUTA
• The most recent amendments to the Agreement including amendments relating to:
  • purchaser liability relief
  • multiple points of use rule
  • bundled transactions
  • exemption forms and requirements
  • drop shipment rules
  • telecommunications definitions
  • manufacturers' coupons, rebates, and similar third-party-payments
  • changes to governance rules

Streamlined Sales and Use Tax also delivers a detailed analysis of the substantive provisions of the SSUTA as well as critical and insightful commentary on many of the questions raised by the SSUTA.