This SSTRS is a quick and easy way for you to register for a sales and use tax account in all Streamlined Member States.
When you register through the SSTRS you will be issued a sales tax account to collect and remit sales and use tax in ALL Streamlined Full Member States and in each Contingent and Associate Member State you choose. Once registered you must collect and remit sales and use taxes for all taxable sales into these states.
You will automatically be registered in any state that becomes a Streamlined Full Member State after your registration. You will also be notified of any new Contingent or Associate Member States and will have the option to register in those states.
Any seller that wants or needs to register in all the Streamlined Full Member State or any of the Contingent or Associate Member States may use the SSTRS.
States may require additional information if you have a legal obligation to collect a state's sales tax if you are not already registered in that state. If a state needs additional information, they will contact you.
When you register through the SSTRS you are automatically registered in all 23 Streamlined Full Member States. You cannot select the states in which to register.
If you do not have sales in a state and do not anticipate having sales in that state, you can indicate that when you register. That state will issue you a sales tax registration and may send you registration papers, but you will not be required to file returns unless you have sales in that state. Some states do not send registration information if you indicated you have no sales.
You do have the option to register in the Contingent or Associate Member States. Tennessee is the only Associate Member State at this time.
If you are already registered in a state, you may still use the SSTRS.
Simply check the box next to the state(s) indicating you are "Already Registered."
This information will help prevent states from issuing duplicate registrations. Most states will just add your Streamlined Sales Tax ID (SSTID) to your current account.
Except for states offering amnesty (currently only TN), registration through the SSTRS does not eliminate any prior tax liability if you were legally required to be registered. Contact that state for questions concerning prior tax liabilities.
Yes, if registered through the SSTRS you will automatically be registered and are required to collect sales and use tax in all new Streamlined Full Member States. You will be notified of this registration by email.
Email notices will go the the contact person's email on file. Be sure to keep this information updated.
An Associate Member State is a state that the Streamlined Sales Tax Governing Board has determined to: (a) either be in compliance with the SSUTA, except that changes to their statutes and rules are not all in effect at this time; or (b) in compliance with nearly all parts of the SSUTA.
Tennessee is the only Associate Member State at this time.
Article VIII, Section 801.3 SSUTA and Article III, Section 303, H SSUTA