- The Streamlined Sales Tax Project (SSTP) was established to simplify tax compliance for businesses operating in multiple US states.
- The initiative was launched in 1999 and currently has 24 member states out of the 45 in the US that have a general sales and use tax.
- To become a member, states must make certain adjustments to their tax laws and legislation to fulfill the criteria outlined in the Streamlined Sales and Use Tax Agreement (SSUTA).
- The SSUTA simplifies sales and use taxes by standardizing definitions for important sales tax vocabulary, creating uniformity in tax bases and rates, and providing a central electronic registration system.
- The SST states also created a simple one-page exemption certificate. Maintaining membership requires ongoing compliance with the SSUTA, and each SST state must undergo formal, public recertification of its compliance every year.
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