Interpretations of the Uniform Code

NumberTitleStatusApproved
2023.022023.02 Economic Nexus Account ClosuresApproved2023.09.23
2023.012023.01 Bundled TransactionsApproved2023.03.15
2022.022022.02 Physical PresenceApproved2023.03.15
2022.012022.01 Drop ShippingApproved2022.06.15
2021.052021.05 Remote Services and Sourcing Approved2021.08.21
2021.042021.04 Selling PriceApproved2021.10.21
2021.032021.03 Digitial Goods and ServicesApproved2021.06.22
2021.022021.02 Sporadic Physical PresenceApproved2021.02.16
2021.012021.01 Shipping ChargesApproved2021.01.13
2020.122020.12 Intransit fundsApproved2020.06.18
2020.112020.11 Threshold determination Alaskan businessesApproved2020.06.18
2020.102020.10 Entity based exemption certificateApproved2021.08.18
2020.092020.09 Remote Sellers Resale CertificateApproved2020.11.10
2020.082020.08 Rentals of Tangible and Intangible PropertyApproved2021.02.16
2020.072020.07 Ecommerce as physical presence revApproved2020.06.18
2020.062020.06 MLM ISR as physical presenceApproved2020.06.18
2020.052020.05 Sourcing of GoodsApproved2023.01.18
2020.042020.04 Establishing registration requirements for in state sellersApproved2020.03.18
2020.032020.03 Establishing economic nexus for out of state sellersApproved2020.03.18
2020.022020.02 Sales tax cap for service payments over multiple invoicesApproved2020.03.18
2020.012020.01 Sales tax cap for installment payments of a productApproved2020.03.18