Currently, 23 states and one associate member state have signed on to the agreement.
No one can dispute that the United States sales tax system is overly complex. Each of the forty-six states (plus Washington DC) that have a sales tax make their own rules and laws. Sales tax rates vary in the US’s more than 11,000 taxing jurisdictions. And the process for filing and remitting sales tax is different in every state.
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The Streamlined Sales and Use Tax Project
The Streamlined Sales and Use Tax Project aims to simplify sales tax administration for both businesses and states by persuading states to agree to a uniform set of rules. Currently, the Agreement has twenty-three member states and one associate member (Tennessee).
The SSUTA aims to achieve this by encouraging member states to change their laws and regulations to promote uniformity in:
Members of the SSUTA have enacted or changed their sales tax laws to conform with the guidelines set forth by the Streamlined Sales Tax Governing Board.
Should My Company Participate in Streamlined Sales Tax?
The SSUTA offers some benefits for retailers. These include:
A single sales tax permit registration point for Streamlined Sales Tax (SST) states
Free tax calculation and preparation in SST from certified service providers (CSPs) under some circumstances
Reduce expenses around calculating, reporting, and filing sales tax
Audit protection when using a CSP to calculate and remit sales tax in SST states
An easy way to register for sales tax, as well as free software to calculate and report sales tax can be powerful incentives for a company that finds sales tax complex.
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We'll answer all of your sales tax questions & address any of your concerns to ensure that you never have to worry about sales tax again
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Streamlined Sales and Use Tax Agreement: FAQ
Why Was the Streamlined Sales and Use Tax Agreement Created?
The Streamlined Sales and Use Tax Agreement was created in 1999 by the National Governor’s Association (NGA) and the National Conference of State Legislatures (NCSL) to simplify tax collection. These organizations felt that a 1930s sales tax was no longer relevant in 21st-century commerce and worked to develop a more business-friendly tax system.
How Does the SSUTA Simplify Sales Tax Administration?
The SSUTA simplified sales tax administration by improving tax law, creating more efficient administrative procedures, and emerging technologies. Overall, SSUTA resulted in state-level administration of sales taxes, uniform sourcing (where the sales is taxable), and rate simplification.
What Is a Full Member State?
Under the SSUTA, a full member state has complied and changed its sales tax laws to meet all the requirements set forth in the agreement.
About the author
The Zamp Team
The Zamp Team consists of experienced writers and editors who are dedicated to researching sales tax topics to help readers make smart decisions about their business and sales tax compliance. Collectively, the team has over 200 years of sales tax experience.
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