Streamlined Sales and Use Tax Agreement (SSUTA) 307: Section 307 Database format, cost and timing exceptions

The boundary, rate and zip code databases must be in a downloadable format the Governing Board approves, provided at no cost to users, whether supplied by the state or by a vendor the state designates (a designated vendor's database is bound by Sections 305 to 307). The zip code and address database requirements do not apply where the purchaser receives the product at the seller's business location. The databases are not a precondition of joining, but a seller that had no prior requirement to register in a state, and any CSP, need not collect for that state until the first day of the calendar quarter beginning more than sixty days after the state provides the boundary, rate and zip code databases.