If you are unsure if you are required to collect and remit sales tax contact that state to determine your requirements. You may also review information on the state’s website and Remote Seller Guidelines. Links to this information are available on each state’s information page.
Sellers that are not required to register may still choose to register and collect and remit sales tax.
If you register through the Streamlined Registration system you will be registered in each Streamlined State you select and will be required to collect and remit sales tax in each of those states.
Contact a Certified Service Provider (CSP) to discuss the services they provide under their contract with the Streamlined Sales Tax Governing Board. If you choose to contract with a CSP, the CSP will register your business for you.
The CSP will provide the software and services necessary to:
Set-up and integrate its Certified Automated System (CAS) with your system;
Calculate the tax due on a transaction at the time of the sale;
Prepare and file the required returns;
Make the necessary remittances;
Respond to and provide supporting documentation with respect to sales and use tax notices and audits; and
Protect the privacy of tax information it obtains for that state.
Who can use a CSP: Any seller registered through the Streamlined Registration system. The CSP will provide services for all Streamlined States you are registered for through the SSTRS.
Cost: Under the CSP contract, the CSP will not charge you for these services provided for the Streamlined States in which you are a “volunteer seller.” (Do you qualify for Free Services?) That means you will not be charged for CSP services in states in which you meet the terms of a volunteer seller.
A CSP may charge for services in states in which you are not a Volunteer Seller and for services beyond the services required by the CSP contract.
Not a "Volunteer Seller": CSPs provide services to all types of sellers and may provide services in states that are not Streamlined States.