He was shocked to learn how funds meant for two schemes, ESTP and SSTP
, were unilaterally spent on only ESTP.
In an effort to reduce sales and use tax complexity among states, the SSTP
has developed standard definitions, such as the definition of a "drug." In health care item lists attached as appendices to the Streamlined Sales Tax Governing Board Rules and Procedures, the SSTP
further classified specific health care items into work groups.
To examine the impact of the SSTP
and discern its effects from other concurrent policies, we selected a 100 percent sample of select Medicare fee-for-service claims between January 1, 1996 and December 31, 2000 for an interrupted time-series analysis so that month-to-month change in practice patterns could be correlated with the date of SSTP
One of the most important features of the SSTP
is the "sourcing" rule.
By March 2001, 32 states join as participating members in the Streamlined Sales Tax Project (SSTP
), either through the NCSL model act or executive order.
In fact, every state that imposes a sales tax, except for Colorado, is a participant in the SSTP
. Now that the governing board has been constituted, these states will continue to have substantial input into the development of model SST tax laws, regulations and policies, through a state and local advisory council.
In the states' efforts to capture sales tax on Internet and catalog sales--known as the Streamlined Sales Tax Project (SSTP
)--a number of new definitions have been adopted by member states.
Sales and use tax: The Streamlined Sales Tax Project (SSTP
) recently considered sourcing rules for the imposition of sales tax on services, under Section 310(A) of the Streamlined Sales and Use 'Tax Agreement.
As more states pass legislation adopting the necessary provisions of the Streamlined Sales Tax Project (SSTP
), the idea of automating the calculation of sales tax on sales invoices becomes less novel.
The agreement was the result of the hard work of representatives of the state DORs comprising the Streamlined Sales Tax Project (SSTP