When do I start filing and remitting taxes in the Streamlined states?
Answer: Each state will notify you as to when you need to start filing and remitting the taxes you owe that state.
You are responsible for collecting taxes beginning with the “first date of sales” entered when you register through the Streamlined Sales Tax Registration System (SSTRS). You are responsible for filing and paying taxes in all Streamlined full member states and in Tennessee if you also registered in Tennessee.
If you indicated you did NOT have and do not anticipate making sales in a state when you registered, you are not required to file returns in that state until you have sales there. Contact the state directly if you have sales and need to start filing returns.
Note: Even though you indicate that you did not and do not anticipate making sales in a state, that state may still send you registration information. You will need this registration information if you start making sales in that state.
If you are already registered through the SSTRS, but you plan to contract with a Certified Service Provider (CSP), you are responsible for filing returns and paying tax directly to each state until you are under contract with the CSP. Once you have a contract with the CSP, the CSP will file returns and remit taxes to the Streamlined states for you in accordance with the terms of that contract. The CSP is required to file returns for each Streamlined full member state on a monthly basis.
If you contact the CSP before you register, the CSP will register your company and will begin to file returns and make remittances beginning with the time you and the CSP agree to.
Note: Registering through the SSTRS or contracting with a CSP does not remove any prior filing requirement or tax liability if you had a legal requirement to be registered in a state. States can require returns and payment of tax for any time period you are legally required to be registered.