"NEW SECTION.  Sec. 1704   Sections 101 through 105, 201, 202, 401, 501 through 503, 601, 701 through 703, 801, 802, 901 through 905, 1001, 1002, 1004, 1005, 1007 through 1013, 1015 through 1017, 1019 through 1024, 1101 through 1104, 1201 through 1203, 1302, 1401 through 1403, 1501, 1502, and 1601 of this act take effect when Oregon, Idaho, and California become member states of the streamlined sales and use tax agreement.

NEW SECTION.  Sec. 1705   (1) Section 302 of this act takes effect on the date that is the latter of the dates described in (a) and (b) of this subsection.
     (a) Oregon, Idaho, and California become member states of the streamlined sales and use tax agreement; and
     (b)(i) The United States congress grants individual states the authority to impose sales and use tax collection duties on remote sellers; or
     (ii) It is determined by a court of competent jurisdiction, in a judgment not subject to review, that a state can impose sales and use tax collection duties on remote sellers.
     (2) The department of revenue shall provide notice to affected taxpayers, the legislature, and others as deemed appropriate by the department, if either of the contingencies in this section occurs.

NEW SECTION.  Sec. 1706   Section 1301 of this act expires on the date that section 1302 of this act takes effect.

NEW SECTION.  Sec. 1707   Sections 1003, 1006, 1014, and 1018 of this act take effect the later of: The date chapter 67, Laws of 2002, becomes null and void; or July 1, 2008; or the date Oregon, Idaho, and California become member states of the streamlined sales and use tax agreement."