State Instructions for Taxability Matrix

 

Each state is provided a login to access and edit only their own state’s documents.  For access, contact the SST IT Director.

If your state is considering joining Streamlined, please contact the Executive Director for a password and login so that you can review and complete these documents.  These documents are extremely helpful in identifying what changes may be needed to your laws to comply with the requirements of the SSUTA.

These documents are not viewable by the public until the state requests the Governing Board publish the document.  It is important that these documents are completed properly since incorrect answers can be relied upon by the users for purposes of obtaining liability relief.

 

When to complete the Taxability Matrix

Each state must complete a Taxability Matrix and keep this document up-to-date based on their laws, rules, regulations and written policies. 

Initially, the Taxability Matrix must be completed and submitted to the Governing Board along with the state's petition for membership.

The Taxability Matrix is updated at least annually for all changes made to the Agreement.  This update must be completed by each Member State by August 1 of each year.   The Matrix has an effective date, so it may be submitted for publication prio rot August 1, even it is not effective until August 1.

The state should update the matrix anytime the answers change or the state needs to make a correction.

Submit changes to the Taxability Matrix ten or more days before the effective date to allow time for Certified Service Providers to make necessary changes by the effective date.