Action Items to Become a Member State

Identified below are the various steps that states considering membership in Streamlined should follow to join and implement Streamlined.  Detailed information for each of these steps is available in the State Guide to the Streamlined Sales Tax Project.

 

Chart of Membership Process

 

1. Review Information

Streamlined website - www.streamlinedsalestax.org 

Streamlined Sales and Use Tax Agreement (SSUTA)

Streamlined Sales Tax Governing Board Rules and Procedures

Streamlined Technology Guide and associated links and information

Frequently Asked Questions (FAQs)

 

2. Establish Contacts

Contact the Executive Director to discuss participation in SST.

Assign a person(s) to determine what your state must do to become a Streamlined member state.  Form an Implementation Team of state, business, and technology members to identify the resources, training, and tools needed to implement the technology successfully.

Assign persons to participate in the Governing Board and its committees.

 

3.  Requirements for Compliance with SSUTA - Laws

Determine and make necessary changes to existing statutes, regulations, rules, and policies to comply with each of the provisions of the SSUTA.  For specific language and additional detail on any requirement, please refer to the SSUTA, rules, interpretations, and appendices.

 

4.  Requirements for Certificate of Compliance and Taxability Matrix

Each state must complete a Certificate of Compliance and Taxability Matrix and keep these documents up-to-date based on their laws, rules, regulations and written policies.   

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.

The Taxability Matrix identifies each of the definitions and tax administration practices adopted by the Governing Board and which each state must follow.  The state indicates the tax treatment of each of the items identified in the matrix along with a reference to its applicable law, rule, regulation or written policy.  A state can also enter any comments that may be helpful to users in complying with their laws.

 

5. Requirements for Compliance with SSUTA - Technology  

Provide local rate and boundary changes and databases (Section 305)

Participate in the Streamlined Sales Tax Registration System (SSTRS) (Section 303, 401, 402, 404)

Accept the uniform tax returns (SERS) and uniform rules for remittances of funds (Section 318 and 319)

Test and certify Certified Service Providers (CSP) and Certified Automated Systems (CAS)

Provide allowances a CSP providing services to a "volunteer seller".

 

6. Audit and Operational Procedures

Determine and make necessary changes to existing processes due to Streamlined changes.

 

7. Education

Provide education to staff and sellers on changes to comply with Streamlined.