What is the Streamlined Sales and Use Tax Agreement (SSUTA)?

The Streamlined Sales and Use tax Agreement (SSUTA) is an agreement among 24 states to simplify and standardize sales tax calculation, collection and remittance. As stated on the website of the governing board that oversees the program SSUTA Governing Board Website:

The purpose of the Agreement is to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance. The Agreement focuses on improving sales and use tax administration systems for all sellers and for all types of commerce through all of the following:

1. State level administration of sales and use tax collections.
2. Uniformity in the state and local tax bases.
3. Uniformity of major tax base definitions.
4. Central, electronic registration system for all member states.
5. Simplification of state and local tax rates.
6. Uniform sourcing rules for all taxable transactions.
7. Simplified administration of exemptions.
8. Simplified tax returns.
9. Simplification of tax remittances.
10. Protection of consumer privacy.

NOTE: TaxCloud has an agreement with SSUTA whereby member states will pay merchants' costs for TaxCloud's sales tax compliance services if the merchant agrees to collect and remit the states' sales tax.

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