How many states have passed legislation conforming to the SSUTA

To date, twenty-four of the forty-five states with a general sales and use tax have passed the conforming legislation.

The following states have passed legislation to conform to the Streamlined Sales 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.

Other states have recently contacted Streamlined personnel regarding conforming their laws to the requirements of the Streamlined Sales and Use Tax Agreement, but have not yet enacted the necessary legislation.

What is a Full Member State?

A Full Member State is a state that has been determined by the Streamlined Sales Tax Governing Board to have changed its sales tax laws so that they meet all of the requirements set forth in the SSUTA. The member states are Arkansas, Georgia, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Utah, Vermont, Washington, West Virginia, Wisconsin, and Wyoming. Sellers that register through the Streamlined Registration system will be registered in each Streamlined state they select and will be required to collect and remit sales tax in each of those states.

What is an Associate Member State?

An Associate Member State is a state that the Streamlined Sales Tax Governing Board has determined to: (a) either be in compliance with the SSUTA, except that changes to their statutes and rules are not all in effect at this time; or (b) in compliance with nearly all parts of the SSUTA. Tennessee is the only Associate Member State at this time.

What does the SD v Wayfair U.S. Supreme Court Decision mean?

The United States Supreme Court ruled in South Dakota v. Wayfair on June 21, 2018, that states may require sellers to collect and remit sales or use tax on sales delivered to locations within their state regardless of physical presence if economic nexus exists with the state. We are continuing to review the decision and its implications and are working with the Streamlined Member States to make the implementation of this decision as smooth as possible.

Who is a Remote Seller?

A remote seller is generally a seller that sells products or services for delivery into a state in which that seller does not have a physical presence or another legal requirement to register other than because they exceed the state’s remote seller threshold.   You will need to check with each state to determine if you are required to register in that state.