Streamlined Sales and Use Tax Agreement (SSUTA) 301: Section 301 State level administration

Each member state administers its sales and use taxes at state level through one designated body (tax commission, department of revenue or other single entity). Sellers and purchasers register with, file returns with and remit to that state level authority only; it collects local taxes and distributes them to the local jurisdictions, and it conducts, or authorises others to conduct, all audits for state and local tax. Local jurisdictions may not run their own sales or use tax audits. Where state law allows audits by others on the state's behalf, the auditor must audit all taxes due rather than one locality's, be bound by the same confidentiality and taxpayer protections as state staff, not reopen a period already audited (absent fraud, a later refund claim covering it or mutual consent), and be subject to the same administrative and appeal procedures.