When first approved by the Streamlined Sales Tax Project in November 2002, the Streamlined Sales and Use Tax Agreement began as a plan to allow states to collect taxes on the remote sales of voluntarily participating vendors ("2002 in the States: 'Streamlining' Quiet After the Internet Tax Storm"). In the ensuing 12 years, it has evolved based on the input of business and government interests and been ratified by 24 states. SSUTA not only signifies the proposal to tax remote sales, but also the group of states that oversee the effort by approving amendments and evaluating the compliance level of participating states.
Tax Analysts has covered the issue in-depth since the Streamlined Sales Tax Project first began drafting the agreement in 2000. It continues to follow all pertinent developments of the streamlining effort, including its corresponding efforts in the U.S. House and U.S. Senate, where legislation to allow states to require tax collection on remote transactions has been active since the SSTP was formed. ("Groundhog Day: Waking Up to the Online Sales Tax Issue – Again," "Governing Board Approves Amendments, Forms Working Groups.")