Streamlined Sales and Use Tax Agreement (SSUTA) 303: Section 303 Seller registration through the central system

Each member state takes part in the online central registration system. A seller may register in one or more states through it; a CSP may require its seller to register in all full member states as a condition of service. No fee or charge may be required for registering through the system in a state where the seller has no legal requirement to register, and no written signature is needed. An agent may register a seller under uniform procedures, and a seller may cancel at any time under the Governing Board's procedures, though cancellation does not relieve it of remitting taxes it collected. Registration through the system does not relieve a seller of any legal obligation to register in a state, nor of collecting and remitting for at least thirty-six months to qualify for amnesty. Sellers already registered are notified when a new state joins and may elect to add it; the Governing Board publishes return and remittance options and keeps a feature for registered sellers to update their data for all affected states.