Common Contracts
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STREAMLINED SALES TAX PROJECT SSUT AGREEMENT SECTION ANALYSISJuly 29th, 2005
SSUTA Section 326 requires that member states provide authority for the issuance of a “direct pay permit” to allow permit holders to purchase taxable goods and services without the payment of tax or tax reimbursement to the vendor from whom the purchase is made. California currently has statutory authority for the issuance of a “retailers; direct payment permit” and a “use tax direct payment permit” that would generally satisfy the provisions of SSUTA Section 326 (Revenue and Taxation Code sections (Section) 7051.1, 7051.2 and 7051.3). Although the provisions of California’s Sections may differ from that of SSUTA Section 326, they otherwise appear to be in substantial compliance with the provisions of SSUTA Section 326.
