WHEREAS, a simplified sales and use tax system would reduce the administrative burden on Idaho businesses who now collect and remit Idaho sales and use taxes; and

       WHEREAS, simplified collection of sales and use taxes would benefit Idaho’s taxpayers; and

       WHEREAS, the ability of out-of-state (“remote”) sellers to sell non-exempt items without collecting and reporting Idaho use tax gives the remote sellers an unfair advantage over local Idaho businesses; and

       WHEREAS, simplifying the collection of sales and use taxes in a manner that is uniform with the requirements of other states will encourage compliance with Idaho’s sales and use tax collection requirements by the remote sellers who do not now collect Idaho taxes, and

       WHEREAS, forty-three states and the District of Columbia have agreed to participate in the Streamlined Sales Tax Project, which was created to develop measurements to design, test, and implement a sales and use tax system that radically simplifies sales and use taxes; and

      WHEREAS, appropriate executive action is necessary to allow Idaho to be a participating state in the Streamlined Sales Tax Project;

      NOW, THEREFORE, I, DIRK KEMPTHORNE, Governor of the State of Idaho, by the authority vested in me by the Constitution and laws of the State of Idaho, do hereby order as follows:

(1) The State of Idaho supports the mission of the Streamlined Sales Tax Project and is committed to simplifying the sales and use tax system for all taxpayers.

(2) The Chairman of the State Tax Commission or his designee shall be Idaho’s representative and shall participate in the Streamlined Sales Tax Project. The Chairman or his designee shall have the authority to vote on behalf of the State of Idaho. The Chairman shall name an alternate representative who may vote in the absence of the representative.

(3) The State of Idaho shall participate in the system in accordance with the Structure and Operating Rules of the Streamlined Sales Tax Project adopted on March 20, 2000, as may be amended.

IN WITNESS WHEREOF, I have hereunto set my hand and caused to be affixed the Great Seal of the State of Idaho at the Capitol in Boise on this 29th day of July in the year of our Lord two thousand and five, and of the Independence of the United States of America the two hundred twenty-ninth and of the Statehood of Idaho the one hundred fifteenth.

BEN YSURSA
SECRETARY OF STATE