Minutes from meeting of September 18, 2003

The initial meeting of the Streamlined Sales Tax Advisory Council was called to order by Mike Ralston at 10:00 a.m. at the Hoover State Office Building. Present were all committee members, plus department staff Rod Erickson, Darwin Clupper and Assistant Attorney General Lucy Hardy.

Co-Chairs Mike Ralston and Kristi McGill gave a short introduction and reason why the Advisory Council was put into legislation and formed.

Kristi McGill and Don Cooper gave background on what has transpired at both the federal and state levels leading up to the formation of the Streamlined Sales Tax Project.

The department's Rod Erickson, Dave Casey and Don Cooper gave presentations on the highlights of the Agreement, legislation and issues still outstanding before the Streamlined Sales Tax Project Working Group.

Chairs sought input from the Advisory Council on issues:

• Kristi raised issues on technology and the impact on small and medium sized businesses.
• Issues raised regarding rates and boundary data bases and taxability matrix.
• Questions raised about product based and use based exemptions.

Discussion topics for the next meeting:

1. Update on federal legislation.

2. Discussions on the legislation passed by Iowa and any unintended consequences.

3. Identification of future legislative issues.

4. Review Articles I, II, and III of the Agreement and related legislation.

Meeting was adjourned at 3:00 p.m.

If anyone wants further detail regarding the above topics, they can contact the department at (515) 281-3254.