HB2302 Summary

• Authorizes the Director of the Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement (SSUTA) with other states to simplify sales and use tax administration and reduce compliance burden on sellers.

• Establishes comprehensive provisions for tax sourcing, including specific rules for tangible personal property, services, telecommunications, and direct mail based on delivery location and customer information.

• Creates a single unified tax return system requiring sellers to file only one return per taxing period that includes all applicable state and local jurisdictions where sales occurred.

• Provides amnesty from past tax liability for sellers registering under the agreement within 12 months of the state's participation, provided they maintain compliance for 36 months.

• Enacts detailed definitions and administration rules for product-based exemptions, certified service providers, certified automated systems, and model seller classifications to standardize tax compliance across member states.