HB 283 Summary: Streamlined Sales Tax Simplification Act

• Establishes comprehensive sales and use tax framework aligned with the Streamlined Sales Tax Agreement to simplify tax administration across multiple jurisdictions and reduce compliance burden on sellers.

• Revises key definitions including "person," "purchase," "retail sale," "retailer," and "sales price" to conform with streamlined sales tax standards and clarifies application to digital products and services.

• Creates uniform procedures for seller registration, tax returns, remittances, exemption administration, and bad debt recovery to standardize requirements across member states.

• Implements sourcing rules that determine where sales tax applies based on product delivery location, with special provisions for direct mail, leases, and transportation equipment.

• Provides seller protections including amnesty for registration within 12 months, relief from liability for reliance on state-provided tax data, and support for certified service providers and automated systems; effective July 1, 2016.