Certificate of Compliance


The Certificate of Compliance identifies the various requirements contained in the SSUTA with which the state must comply.  The state provides its answers, explanations and references to its laws, rules, regulations and written policies to demonstrate that it is in compliance with each of these requirements.

Each item in this Certificate of Compliance is an administrative practice, process, or definition contained in the Streamlined Sales and Use Tax Agreement (SSUTA) and related rules and appendices.

This certificate indicates if the state laws, regulations or administrative practices follow the administrative practice, process, or definition. Any exception or further explanation is listed in the notes column.

 

Certificate of Compliance Contents 

The Certificate of Compliance identifies each of the requirements with which the state must comply.  In general, the requirements are as follows:

  1. State level administration of sales and use taxes (SSUTA Section 301)
  2. Uniform state and local tax base (SSUTA Section 302) 
  3. Participation in the central registration system (SSUTA Section 303)
  4. State and local rate and boundary changes (SSUTA Sections 305 - 308) 
  5. Uniform sourcing rules (SSUTA Sections 309 through 315, Rules 309-314.1)     
  6. Exemptions (SSUTA Sections 316 and 317, Rule 317)
  7. Acceptance of certain return requirements, the simplified electronic return and remittance requirements (SSUTA Sections 318 and 319)
  8. Confidentiality for taxpayers registering through streamlined (SSUTA Section 321)
  9. Sales tax holidays (SSUTA Section 322, Library of Definitions)
  10. Caps and thresholds (SSUTA Section 323)
  11. Uniform rounding rules and tax computation (SSUTA Section 324)
  12. Refund procedures (SSUTA Section 325)
  13. Direct pay permits (SSUTA Section 326)
  14. Uniformity of terms defined in the Library of Definitions (SSUTA Section 327, Rule 327-327.9, Appendix C)
  15. Completion of Online Taxability Matrix (Section 328)
  16. Bundled transactions (SSUTA Section 330, Library of Definitions Part 1, Rule 330)
  17. Liability relief – Purchasers (SSUTA Section 331)
  18. Specified Digital Products (SSUTA Section 332 and 333, Library of Definitions, Rules 332 and 333)
  19. Prohibited Replacement Taxes (SSUTA Section 334, Rule 334)
  20. Tax Administration Practices (SSUTA Section 335)
  21. Initial Amnesty Period (SSUTA Section 402)
  22. Review and certification of Certified Service Provider’s systems (SSUTA Section 502)

 

 

Links

 

Certificate of Compliance

Certificate of Compliance Update Notices
(Click on date to see the most current notices)

User Guide