State Information

 

Clicking on any state name on the right will provide you with links to various contacts within that state, information relating to that state’s tax rates, a link to the state’s sales tax rate lookup application (if applicable), and information for remote sellers. 

The Streamlined Member States links also include sales tax holiday and other miscellaneous information and the state's Streamlined Sales Tax™ Governing Board delegates.

 

Full Member State

A Streamlined Full Member State is a state that has been found to be in compliance with the Streamlined Sales and Use Tax Agreement (SSUTA) and its laws, rules, regulations, and policies to bring them into compliance are in effect.

Sellers registering through the Streamlined Sales Tax™ Registration System (SSTRS) may register in all Full Member states or the Member states they select.

 

Contingent Member State

A Contingent Member State is a state that has been found to be in compliance with the SSUTA, except that the laws, rules, regulations and policies to bring them into compliance are not yet in effect, but will be effective within the next twelve months.

Sellers have the option to register in a Contingent Member State when registering through the SSTRS.

 

Associate Member State

An Associate Member State is a state that has achieved substantial compliance with the terms of the Agreement, but not necessarily with each provision as required by the SSUTA.  

Sellers have the option to register in an Associate Member State when registering through the Streamlined Sales Tax™ Registration system.

 

Non Member States

This includes all states other than full, contingent and associate member states.

Sellers do not have an option to register in these states through the SSTRS at this time.

 

 

 



Full Member States

Georgia GA Coin

The state of Georgia became an associate member of Streamlined Sales Tax on January 1, 2011 and a full member state July 1, 2011.

Membership Petition                                             
Annual Recertification Letter                             
Statement of NonCompliance
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


IMPORTANT NOTE:
 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

State Sales and Use Tax Rate: 4%

Local Jurisdiction Sales and Use Taxes: Yes

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 1/1/2019

Remote Seller Thresholds:

Effective 1/1/2020: Gross Revenue exceeding $100,000 or 200 or more separate retail sales in the previous or current calendar year.

1/1/2019 to 12/31/2019: Gross Revenue exceeding $250,000 from retail sales or 200 or more separate retail sale transactions in the previous or current calendar year

Notes:

HB 61

Out-of-State Sellers

Additional Remote Seller Information: FAQs for Out-of-State Sellers

Governing Board Delegates

  • Senator John Albers
  • Tommy Cooper
  • Representative Clint Crowe


Associate Member States

Georgia GA Coin

The state of Georgia became an associate member of Streamlined Sales Tax on January 1, 2011 and a full member state July 1, 2011.

Membership Petition                                             
Annual Recertification Letter                             
Statement of NonCompliance
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


IMPORTANT NOTE:
 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

State Sales and Use Tax Rate: 4%

Local Jurisdiction Sales and Use Taxes: Yes

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 1/1/2019

Remote Seller Thresholds:

Effective 1/1/2020: Gross Revenue exceeding $100,000 or 200 or more separate retail sales in the previous or current calendar year.

1/1/2019 to 12/31/2019: Gross Revenue exceeding $250,000 from retail sales or 200 or more separate retail sale transactions in the previous or current calendar year

Notes:

HB 61

Out-of-State Sellers

Additional Remote Seller Information: FAQs for Out-of-State Sellers

Governing Board Delegates

  • Senator John Albers
  • Tommy Cooper
  • Representative Clint Crowe

Non-Member States

Georgia GA Coin

The state of Georgia became an associate member of Streamlined Sales Tax on January 1, 2011 and a full member state July 1, 2011.

Membership Petition                                             
Annual Recertification Letter                             
Statement of NonCompliance
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


IMPORTANT NOTE:
 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

State Sales and Use Tax Rate: 4%

Local Jurisdiction Sales and Use Taxes: Yes

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 1/1/2019

Remote Seller Thresholds:

Effective 1/1/2020: Gross Revenue exceeding $100,000 or 200 or more separate retail sales in the previous or current calendar year.

1/1/2019 to 12/31/2019: Gross Revenue exceeding $250,000 from retail sales or 200 or more separate retail sale transactions in the previous or current calendar year

Notes:

HB 61

Out-of-State Sellers

Additional Remote Seller Information: FAQs for Out-of-State Sellers

Governing Board Delegates

  • Senator John Albers
  • Tommy Cooper
  • Representative Clint Crowe