Streamlined Sales and Use Tax Agreement

The Streamlined Sales and Use Tax Agreement, abbreviated as SSUTA, is an agreement among about half of the states in the USA to simplify and modernize the collection of sales and use taxes among member states. First organized in 2000, the goal of this agreement is to help simplify the member states' sales tax rules in order to facilitate easier sales tax compliance for businesses with sales tax obligations in multiple states.

The central tenants of the Streamlined Sales and Use Tax Agreement are designed to simplify and streamline sales tax laws in the following ways:

  1. State-level administration - Sales taxes must be managed by a single state agency, and businesses cannot be required to submit multiple tax returns in each state in which they conduct business.
  2. Uniform tax base - All jurisdictions in a state must use the same tax base, which means that all goods and services are taxed the same way within each state. States can still determine which items are taxable, and at what rate.
  3. Simplified tax rates - The same tax rates should apply across all jurisdictions
  4. Uniform sales tax sourcing - All members states should use origin sourcing for in-state sales, and destination sourcing for out-of-state sales

The following 24 states plus the District of Columbia have fully conformed to the Streamlined Sale and Use Tax Agreement: Arkansas, Georgia, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Tennessee, Utah, Vermont, Washington, West Virginia, Wisconsin and Wyoming.

In the map below, you can see which states have fully complied with the SSUTA as well as which states are not members of the agreement.

Download Multistate Tax Commission (MTC) Uniform Sales Tax Certificate
** This Document Provided By SalesTaxHandbook **

Related pages

champlain new york zip codemaine sales tax registrationgarden grove ca zipcodehurst illinoisavila beach zip codezip code for denham springs louisianaliquor prices washingtonsales tax in halifaxvermont dmv feessales tax exemption nevadadarien wi zip codeva sales tax exempt formunion city ca zip codesvirginia dmv feeskansas city missouri tax ratesequim washington zip codeharnett county taxeshays ks sales taxjamestown ohio zip coderound lake mn zip codemorgan county sales taxfrostproof florida zip codezip code crockett cabexar county tax salesmn dept of revenue sales taxvadito new mexiconorth dakota dmv fargokingman az sales tax ratema state tax exemptionswilliston nd sales taxglenview il sales taxlancaster county sc online taxesclarksville texas zip codezip code for lucerne valley cadupont washington zip codeguadalupe ca zip codeindependence oregon zip codeoakdale ca zip codesan luis obispo sales taxsales tax cypress camy alabama taxes matcolleton county taxessales tax rate in myrtle beach sczip code for lake forest ilnorth dakota office of state tax commissionerla sales tax exemption certificateleoti kansas zip codeslater salesutah county dmv phone numbercaddo parish tax ratesales tax canton ohioalpine utah zip coderesale certificate njoregon tax exemptoakford illinoiscalculate ma sales taxsales tax franklin county ohiozip code mcpherson ksny sales tax certificate of authoritytax in myrtle beach scwhat is the zip code for titusville flzip code hyrum utahutah sales tax rateswashington local sales tax rateszip code for rocky ford coloradosales tax calculator by zipzip code for blauvelt nystanley north dakota zip codezip code for theodore alabamadmv nd fargojacksonville ar sales taxclothing tax in njdmv rochester mnmountlake terrace wa zip codezip code la habra caschaghticoke zip codefloridas sales taxhow to calculate ca sales taxbirmingham sales tax rateidaho tax exempt formarizona state tax tableswww revenue state pa us form rev 1220