What are rates and boundaries files?
Answer:   Rates and boundaries files are databases that provide retailers information on what rate to charge for a delivery location in the state.  Per SSUTA Section 305 (Local Rate and Boundary Changes), the  codes corresponding to the rates must be provided according to Federal Information Processing Standards (FIPS) as developed by the National Institute of Standards and Technology.  All current state rates and boundaries files can be found on the SST website at:  http://www.streamlinedsalestax.org/index.php?page=alias-11