Large States Remain Cynical About Streamlined Sales Tax Pact

The U.S. Supreme Court’s landmark decision opening the door for states to tax transactions by out-of-state merchants suggested a path for states to achieve sales tax uniformity and ease undue burdens on sellers.

But it isn’t a popular path—and that probably won’t change in 2019.

The 23-state Streamlined Sales and Use Tax Agreement—launched in 2000 to simplify sales tax administration and minimize the burden of tax compliance—has failed to attract a single new member in the seven months following the landmark South Dakota v. Wayfair decision. Indeed, not a single state has joined the compact since 2014. This lack of ...