This SSTRS is a quick and easy way for you to register for sales and use tax accounts in Streamlined States.
When you register through the SSTRS you will be issued a sales tax account to collect and remit sales and use tax in the Streamlined States you select. Once registered you must collect and remit sales and use taxes for all taxable sales into these states.
Any seller that wants or needs to register in any of the Streamlined 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.
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.
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