Overview
McDermott tax lawyers, in a cited assessment of the Remote Transactions Parity Act (RTPA), noted that states that belonging to the Streamlined Sales and Use Tax Agreement (SSUTA) could compel remote sellers to collect sales tax on their transactions, while a state not in the agreement would have the same authority to “collect and remit sales and use taxes” as long as it “implements certain simplification requirements and protection for remote sellers and certified software providers.” Read the full article.