All Streamlined Sales Tax Agreement member states have now submitted their 2022 updated certificates of compliance, tax administration practice matrices, and updated library of definitions.
SST Releases New Exemption Certificate
The Streamlined Sales Tax Governing Board has released their new exemption certificate.
Top 3 Reasons to Participate in Streamlined Sales Tax
The Streamlined Sales Tax (SST) Project/Agreement is the result of cooperative efforts across the states to simplify sales and use tax collection and administration for taxpayers and states alike to create more uniform sales and use tax systems. States that…
Streamlined Sales Tax Agreement is Amended to Revise Amnesty Qualifications
The Streamlined Sales Tax Governing Board has made amendments to the SST Agreement to revise its amnesty-related provisions.
2020 Sales Tax Legislative Outlook
We turned to sales tax policy experts to gage what the top issues will be in the 2020 legislative session and trends we can expect in sales tax for 2020.
Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule
Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.
Tennessee Legislation Requires Out-of-State Dealers to Provide Local Sales Information, Eliminates Flat Rate Local Tax & Adds SST Sourcing Rule
Tennessee has enacted legislation that impacts information reporting, rates, and sourcing rules for remote sellers, effective October 1, 2019.
Missouri Introduces Legislation to Adopt Streamlined Sales and Use Tax Agreement
The Illinois Supreme Court reversed a lower court’s decision and disallowed a lender’s refund claim of sales tax paid through affiliated retailers.
Tennessee Delays Start Date for Streamlined Sales Tax Compliance
Tennessee delayed the start date of the full implementation the Streamlined Sales and use Tax Agreement, with sales and use tax provisions set to take effect July 1, 2019.
Washington Implements Amendments to SST Agreement
Washington implemented amendments to the Streamlined Sales and Use Tax Agreement, effective 07/24/15. More…
Tennessee Delays SST Conformity Provisions
Tennessee delayed the effective date of certain Streamlined Sales and Use Tax Agreement conformity provisions until 07/01/17. More…
Attempt to Override Veto of Missouri Bill Containing SST Provisions Fails
On June 5, 2013, Missouri Gov. Jay Nixon vetoed a bill passed by the Legislation that, among other provisions, would have required the Missouri Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement. On September 11,…
Hawaii House of Representatives Passes SST Conformity Legislation
Hawaii\’s House of Representatives has passed legislation that would conform the state\’s general excise tax laws to the provisions of the Streamlined Sales and Use Tax (SST) Agreement.
New Jersey Amends Rules to Conform to SST Provisions
New Jersey has amended various sales and use tax rules to conform to the provisions of the Streamlined Sales and Use Tax (SST) Agreement. The amendments include clarifying exemption certificate issuance and acceptance procedures, retention of records, adding a definition…
SST Best Practices Matrix on Deal of the Day Vouchers
The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…
Ohio is Approved for Full SST Membership
The Streamlined Sales Tax (SST) Governing Board has approved Ohio as a full member state. Ohio will become a full member, effective January 1, 2014. Taxpayers registered through the SST Central Registration System will be automatically registered in Ohio on…
Hawaii Senate Passes SST Conformity Legislation
Legislation has been passed by the Hawaii Senate that would conform Hawaii general excise tax laws with the Streamlined Sales and Use Tax (SST) Agreement.
Missouri Senate Approves Bill with SST Provisions
The Missouri Senate has passed a bill that would require the Department of Revenue to enter into the Streamlined Sales and Use Tax (SST) Agreement. The Department would be required to enter into the SST Agreement, effective January 1, 2015.…
Tennessee Enacts Bill to Delay SST Conformity Provisions
Tennessee Governor Bill Haslam has signed legislation that delays the effective date of certain Streamlined Sales and Use Tax (SST) Agreement conformity provisions until from July 1, 2013 to July 1, 2015. The delayed provisions include sourcing rules, single article…
Arkansas Amends Statutes to Conform to SST Agreement
Arkansas has amended several sales and use tax statutes to conform to the requirements of the Streamlined Sales and Use Tax (SST) Agreement and to make technical changes. A rate change on a purchase from a printed catalog in which…
Utah Becomes Full Member of SST Agreement
The Streamlined Sales Tax (SST) Governing Board has voted unanimously to accept Utah as a full member of the SST Agreement, effective October 1, 2012. The board had recently approved an amendment to the SST Agreement allowing states that apply…
SST Governing Board Approves Origin-Sourcing Amendment
At a meeting on May 23-24, 2012, the Streamlined Sales Tax (SST) Governing Board voted to allow member states to apply origin-based sourcing to intrastate sales and discussed a number of other issues. The board approved an amendment to the…
Iowa Enacts Legislation Updating SST Conformity
Iowa has amended the definition of \”sales price\” in order to conform to the Streamlined Sales and Use Tax (SST) Agreement.
Georgia Repeals and Amends Food-Related Rules to Conform To SST Agreement
The Georgia Department of Revenue has repealed a sales and use tax rule on employees\’ meals and beverages and amended sales and use tax rules on meals and food exemptions to conform with the Streamlined Sales and Use Tax (SST) Agreement.