The Streamlined Sales Tax (SST) is a cooperative effort between states and businesses in the US aimed at simplifying and making sales tax collection and administration easier.

Here’s a breakdown of the SST:

Goal: Reduce the burden of sales tax compliance for businesses, especially those selling across state lines.

Key Feature: Streamlined Sales and Use Tax Agreement (SSUTA) – This agreement outlines common ground for states regarding sales tax rules.

This includes:

• Uniformity in tax bases and definitions across states.
• Centralized registration system for sellers in member states.
• Limited local sales tax rates.

Benefit for Businesses:

• Easier registration process in member states.
• Reduced complexity in dealing with different state tax rules.
• Potentially lower compliance costs.

Current Status: While not all states participate, the SST has made progress in simplifying sales tax for businesses. It’s important to note that not all states are members and compliance with individual state sales tax laws is still required.

Full Member States

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
Wyoming

Here are some resources for further information:
Sales Tax Institute: https://www.streamlinedsalestax.org/