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 ALL Streamlined Member states and will be required to collect and remit sales tax in ALL Member states even if you do not have a legal requirement to collect the sales tax.
If you do not agree to collect sales tax in all Member states, you should register directly with each state you are required to register with.
When you register using the SSTRS you will have a sales and use tax registration in ALL 23 Streamlined Full Member states and will be required to collect and remit sales tax to each of the member states. This requirement applies whether or not you have physical or economic nexus in the state.
If you do not agree to collect the sales tax in each state, you may register directly with the states that require you to collect sales tax. Links to state applications are available on each state’s information page.
If you do not have sales that are sourced (delivered) into a Streamlined State but agree to collect sales tax in the states in which you have sales, you can register using the SSTRS.
You can indicate the states in which you do not have sales and do not anticipate sales. These states will still register you for sales and use tax, however, you will not need to to file sales tax returns until you have sales in that state.
Contact a Certified Service Provider (CSP) to discuss their services and fees. If you choose to contract with a CSP, the CSP will register your business for you.
The CSP can perform all your sales and use tax functions, other than your obligation to remit tax on your purchases. This allows you to outsource most of your sales tax administration responsibilities.
Who can use a CSP: Any seller registered through the Streamlined Registration system.
Cost: No fee for services in states in which you are a "Volunteer Seller" as defined in the CSP contract with SSTGB. If you are a volunteer seller (per terms of the CSP Contract) the state will pay the CSP for services for that state. That means you will not be charged for CSP services in states in which you meet the terms of a volunteer seller.
Not a "Volunteer Seller": CSPs provide services to all types of sellers and may provide services in states that are not Streamlined Member states.
The software system of a CSP interfaces with the seller's accounting system to:
1. identify which products and services are taxable,
2. apply the appropriate tax rate, and
3. complete and file your returns and remit tax due with each state.