Compiler’s note. On October 1, 2005 the following amendments were made to Section 305:
Compiler’s note. On April 16, 2005 Section 315 (J) was amended by inserting “, except a prepaid wireless calling 22 service,” after “telecommunications service in the second sentence. The former 315 (L) and (M) were renumbered 23 315 (M) and (N) and a new Section 315 (L) was inserted. The cross references in 315 (N) were changed to account 24 for the renumbering. Member states shall comply with amendments to this section no later than January 1, 2008.
Compiler’s note. On April 16, 2005 Section 701 was amended by inserting “either” after “and have” in the first sentence; 13 inserting “or have been found to be an associate member pursuant to Section 704” at the end of the first sentence; and
Compiler’s note. On October 1, 2005 all of Section 316 was repealed and replaced with the current language. The
Compiler’s note. On October 1, 2005 the second sentence in Section 319(A) was amended as follows: “The state 8 shall allow the amount of the any additional remittance shall to be determined through a calculation method rather 9 than actual collections. Any additional remittances and shall not require the filing of an additional return.” The 10 amendment to this section became effective upon adoption.
Compiler’s note. On April 16, 2005 this section was amended by deleting “that has adopted changes to its statutes, rules, 8 regulations, or other authorities necessary to bring a state into compliance as provided in Section 805,” after “a state” in 9 the first sentence; inserting the second sentence; inserting “to a state’s statutes, rules, regulations, or other authorities” after 10 “changes” in the third sentence; and deleting “, but shall not be earlier than the date the relevant statutes, rules, regulations, 11 or other authorities of the requisite number of petitioning states are effective” after “Section 701” in the second sentence in 12 the second paragraph. The April 16, 2005 amendments to this section were effective upon adoption. 14 Section 703: STREAMLINED SALES TAX IMPLEMENTING STATES
Compiler’s note. The Governing Board issued interpretations of Section 402B and 402C on April 18, 2006. Those 18 interpretations can be found in the Library of Interpretation. The Governing Board issued an interpretation of 19 Section 402 on August 29, 2006. That interpretation can be found in the Library of Interpretations. The Governing 20 Board issued two interpretations of Section 402 on December 14, 2006. Those interpretations can be found in the 21 Library of Interpretations.
Compiler’s note. On April 16, 2005 Section 703 was amended by inserting the second sentence in 703 (A) and inserting 2 “without the use of associate members” after “are met” in 703 (C). The April 16, 2005 amendments to this section were 3 effective upon adoption. On August 29, 2006 Section 703 was amended by inserting subsection D. The August 29, 2006
Compiler’s note. On April 16, 2005 Subsection (A)(8) was added. Subsection (B) was amended to delete “any” and 26 insert “the” after “from” in the first sentence and by inserting all the material after “claim an exemption” in the
