| Uniformity Feature | Applicable to Sellers Choosing Full System | Applicable to Other Sellers | Work Group Assignment |
|---|---|---|---|
| 1. Uniform Sourcing Rule for All Transactions (including agifts) | Yes | Yes | Sourcing & Other Simplifications |
| 2. Standardized Geographic Coding System for Local Rates | Yes | Possible | Rate, Registration, Returns & Rem.. |
| 3. Local Rate Simplification | State Option | State Option | Rate, Registration, Returns & Rem.. |
| 4. Uniform Required Notice and Limited Frequency of Rate Changes (including annexations) | Yes | Yes | Rate, Registration, Returns & Rem.. |
| 5. Uniform Product Codes for Exemptions by Product Category | Yes | Yes | Tax Base & Exemption Adm. |
| 6. Uniform Definitions g744(mid-term availability) | Yes | Yes | Tax Base & Exemption Adm. |
| 7. No or Minimal Sales Tax Returns or Reporting Requirements for Participating Sellers | Yes | No | Rate, Registration, Returns & Rem.. |
| 8. Central, One-Stop Registration System | Yes | Yes | Rate, Registration, Returns & Rem.. |
| 9. Simplified Exemption Administration for Use & Entity Exemptions
a) States provide database of exempt ID numbers. b) States would remove current “good faith” requirement, and sellers would no longer police transactions for states. Purchasers asserting privilege of a use or entity exemption would only present ID number or other identifying information (if ID numbers not required). Seller would ensure only that type of exemption claimed is available under state law. ID or other identifying information would be gathered, and provided periodically to the state for compliance purposes. | Yes | Yes, if the seller can adapt this feature into their systems. | Tax Base & Exemption Adm. |
| 10. Uniform Treatment of Bad Debts | Yes | Yes | Sourcing & Other Simplifications |
| 11. Systems Checks of Sellers and Minimal Exposure to Audits (under no return/no audit option) | Yes | No | Technology, Audit & Privacy |
| 12. Uniform Audit Procedures for Calculation Services or Vendors | Yes | Yes | |
| 13. State and Local Taxes Remitted at State Level Returns Only, with State Responsible for Distributing Funds to Local Governments | Yes | Possible | Rate, Registration, & Rem.. |
| 14. Voluntary Registration Not a Factor in Determining Nexus for Income or Other Taxes; and Terms and Conditions for Past Liability Relief | Yes | Yes, if applicable | Sourcing & Other Simplifications |
| 15. Uniform Rounding Rules | Yes | Yes | Sourcing & Other Simplifications |
| 16. Privacy Protections | Yes | Yes | Technology, Audit & Privacy |
| 17. Joint Certification of Software | Yes | Possible | Technology, Audit & Privacy |
| 18. State Compensation for System | Yes | Possible | Paying for the System |
| State | 2003 |
|---|---|
| Pennsylvania | $ 358 Million |
| New York | $ 849 Million |
| Alabama | $ 145 Million |
| California | $ 1.493 Billion |
| Florida | $ 754 Million |
| Illinois | $ 454 Million |
| Louisiana | $ 244 Million |
| Massachusetts | $ 163 Million |
| Michigan | $ 407 Million |
| North Carolina | $ 239 Million |
| Ohio | $ 361 Million |
| South Carolina | $ 124 Million |
| Wisconsin | $ 172 Million |