The advisory council will review, study, and submit recommendations to the Iowa streamlined sales and use tax delegation regarding the streamlined sales tax agreement formalized by the project's implementing states on November 12, 2002. The council will review Iowa legislation conforming Iowa's sales and use tax to the national agreement, and the following issues:
- Uniform definitions proposed in the current streamlined sales and use tax agreement and future proposals.
- Effects upon taxability of items newly-defined in Iowa.
- Impacts upon business as a result of the streamlined sales and use tax.
- Technology implementation issues.
- Any other issues that are brought before the streamlined sales and use tax implementing state or the streamlined sales and use tax governing board.