Title
Streamlined Sales Tax Mitigation
Report Type Final Report 
Date Published January 2011 
Publication Number 11-1 
Mandate
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Abstract
As directed by SSB 5089 (2007), JLARC reviewed provisions that mitigate the negative impacts to local sales tax revenue experienced by some local jurisdictions due to Washington’s participation in the Streamlined Sales and Use Tax Agreement.  This report describes the mitigation program and includes observations on how it functions.  JLARC found that the Department of Revenue followed statutory requirements to estimate the losses experienced by local jurisdictions, and notes that mitigation payments and new sales tax revenue are lower than initially expected.  However, the extent to which the mitigation provisions mitigate impacts is unclear, and mitigation provisions may not reflect all losses over time.
Author(s)

Peter Heineccius, Analyst
Keenan Konopaski, Project Supervisor

360.786.5123
360.786.5187

Print Availability Request hard copy from the JLARC Publications Officer
Number of Pages 38 
Keywords sales tax, SSUTA 
Category State/Local Government