Certified Service Provider (CSP) and Certified Automated System (CAS)

What is a CSP? 

A CSP is an agent certified under the Streamlined Sales and Use Tax Agreement to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases. A CSP is designed to allow a business to outsource most of its sales tax administration responsibilities.

The software system of a CSP interfaces with the seller's accounting system to:
  1. identify which products and services are taxable, 
  2. apply the appropriate tax rate, and
  3. maintain a record of the transaction.

The CSP will also provide the services necessary to:
  1. set-up and integrate the CSP's software with the seller's system,
  2. prepare and file the required tax returns,
  3. remit the tax to each of the Streamlined member states, and
  4. resolve any notices or audits by any Streamlined member states.

Each Streamlined full member, contingent member and associate state has certified the accuracy of the software and will provide liability relief for incorrect tax calculation based on that certification.

The Streamlined member states also pay for the CSP software and services for any seller for those member states in which the seller meets the definition of "volunteer seller."   
*Note:  A CSP may provide services in addition to those listed above.

Who are CSPs?

What is a CAS? 

A CAS is software certified under the Streamlined Sales and Use Tax Agreement that is designed for a seller that wants to use tax calculation software while keeping the responsiblity for filing returns and remitting the tax.

The software system of a CAS interfaces with the seller's accounting system to:
  1. identify which products and services are taxable, 
  2. apply the appropriate tax rate, 
  3. maintain a record of the transaction, and
  4. determine the amount of tax to report and pay to the Streamlined member states.

A seller that uses a CAS is responsible for filing the tax returns, paying the taxes dues to each of the Streamlined states, and resolving any notices or audits by any of the Streamlined member states.

Each Streamlined full member, contingent member and associate member state has certified the accuracy of the software and will provide liability relief for incorrect tax calculation based on that certification.