Streamlined Sales and Use Tax Agreement (SSUTA)
The multistate agreement that sets the uniform sales and use tax rules adopted by the Streamlined Sales Tax member states: central free registration with amnesty, uniform destination sourcing with address due diligence, rate and boundary databases and the taxability matrix with liability relief for sellers, exemption certificate handling, the simplified electronic return and remittance, bad debts, rounding, holidays, digital products, and certification of service providers and software.
Streamlined Sales and Use Tax Agreement (SSUTA) is a compliance framework from United States: Streamlined Sales Tax member states (full members Arkansas, Georgia, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Utah, Vermont, Washington, West Virginia, Wisconsin, Wyoming; associate member Tennessee, per the SSTGB state pages read 2026-10-01) with 9 domains and 51 controls. The largest domains are Article III: Exemptions, returns, remittances and seller relief – Streamlined Sales and Use Tax Agreement (SSUTA) (11 controls), Article III: Uniform definitions, taxability matrix and product rules – Streamlined Sales and Use Tax Agreement (SSUTA) (10 controls), Article III: State administration, tax bases, registration and rates – Streamlined Sales and Use Tax Agreement (SSUTA) (8 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (9)
Article I: Purpose and principle – Streamlined Sales and Use Tax Agreement (SSUTA)
| Code | Title |
|---|---|
| streamlined-sales-and-use-tax-agreement-ssuta::107 | Section 107 State actions in a presidentially declared emergency |
Article III: Exemptions, returns, remittances and seller relief – Streamlined Sales and Use Tax Agreement (SSUTA)
| Code | Title |
|---|---|
| streamlined-sales-and-use-tax-agreement-ssuta::316 | Section 316 Enacting exemptions |
| streamlined-sales-and-use-tax-agreement-ssuta::317 | Section 317 Administration of exemptions |
| streamlined-sales-and-use-tax-agreement-ssuta::318 | Section 318 Uniform tax returns |
| streamlined-sales-and-use-tax-agreement-ssuta::319 | Section 319 Uniform rules for remittances |
| streamlined-sales-and-use-tax-agreement-ssuta::320 | Section 320 Uniform rules for recovery of bad debts |
| streamlined-sales-and-use-tax-agreement-ssuta::321 | Section 321 Confidentiality and privacy protections under Model 1 |
| streamlined-sales-and-use-tax-agreement-ssuta::322 | Section 322 Sales tax holidays |
| streamlined-sales-and-use-tax-agreement-ssuta::323 | Section 323 Caps and thresholds |
| streamlined-sales-and-use-tax-agreement-ssuta::324 | Section 324 Rounding rule |
| streamlined-sales-and-use-tax-agreement-ssuta::325 | Section 325 Customer refund procedures |
| streamlined-sales-and-use-tax-agreement-ssuta::326 | Section 326 Direct pay permits |
Article III: Sourcing rules – Streamlined Sales and Use Tax Agreement (SSUTA)
| Code | Title |
|---|---|
| streamlined-sales-and-use-tax-agreement-ssuta::309 | Section 309 Applying the general sourcing rules and the address due diligence |
| streamlined-sales-and-use-tax-agreement-ssuta::310 | Section 310 General sourcing rules |
| streamlined-sales-and-use-tax-agreement-ssuta::310.1 | Section 310.1 Election for origin-based sourcing |
| streamlined-sales-and-use-tax-agreement-ssuta::313 | Section 313 Direct mail sourcing |
| streamlined-sales-and-use-tax-agreement-ssuta::313.1 | Section 313.1 Election for origin-based direct mail sourcing |
| streamlined-sales-and-use-tax-agreement-ssuta::314 | Section 314 Telecommunication and related services sourcing |
Article III: State administration, tax bases, registration and rates – Streamlined Sales and Use Tax Agreement (SSUTA)
| Code | Title |
|---|---|
| streamlined-sales-and-use-tax-agreement-ssuta::301 | Section 301 State level administration |
| streamlined-sales-and-use-tax-agreement-ssuta::302 | Section 302 State and local tax bases |
| streamlined-sales-and-use-tax-agreement-ssuta::303 | Section 303 Seller registration through the central system |
| streamlined-sales-and-use-tax-agreement-ssuta::304 | Section 304 Notice of state tax rate and base changes |
| streamlined-sales-and-use-tax-agreement-ssuta::305 | Section 305 State rates, local rates and boundary databases |
| streamlined-sales-and-use-tax-agreement-ssuta::306 | Section 306 Relief for reliance on state rate and boundary data |
| streamlined-sales-and-use-tax-agreement-ssuta::307 | Section 307 Database format, cost and timing exceptions |
| streamlined-sales-and-use-tax-agreement-ssuta::308 | Section 308 State and local tax rates |
Article III: Uniform definitions, taxability matrix and product rules – Streamlined Sales and Use Tax Agreement (SSUTA)
| Code | Title |
|---|---|
| streamlined-sales-and-use-tax-agreement-ssuta::327 | Section 327 Library of Definitions |
| streamlined-sales-and-use-tax-agreement-ssuta::328 | Section 328 Taxability matrix |
| streamlined-sales-and-use-tax-agreement-ssuta::329 | Section 329 Effective date of rate changes for services |
| streamlined-sales-and-use-tax-agreement-ssuta::330 | Section 330 Bundled transactions |
| streamlined-sales-and-use-tax-agreement-ssuta::331 | Section 331 Relief from certain liability for purchasers |
| streamlined-sales-and-use-tax-agreement-ssuta::332 | Section 332 Specified digital products |
| streamlined-sales-and-use-tax-agreement-ssuta::333 | Section 333 Products transferred electronically not tangible personal property |
| streamlined-sales-and-use-tax-agreement-ssuta::334 | Section 334 Prohibited replacement taxes |
| streamlined-sales-and-use-tax-agreement-ssuta::335 | Section 335 Tax administration practices |
| streamlined-sales-and-use-tax-agreement-ssuta::336 | Section 336 Tax treatment of redemption codes |
Article IV: Seller registration and amnesty – Streamlined Sales and Use Tax Agreement (SSUTA)
| Code | Title |
|---|---|
| streamlined-sales-and-use-tax-agreement-ssuta::401 | Section 401 Seller participation through registration |
| streamlined-sales-and-use-tax-agreement-ssuta::402 | Section 402 Amnesty for registration |
| streamlined-sales-and-use-tax-agreement-ssuta::403 | Section 403 Method of remittance |
| streamlined-sales-and-use-tax-agreement-ssuta::404 | Section 404 Registration by an agent |
Article V: Provider and system certification – Streamlined Sales and Use Tax Agreement (SSUTA)
| Code | Title |
|---|---|
| streamlined-sales-and-use-tax-agreement-ssuta::501 | Section 501 Certification of service providers and automated systems |
| streamlined-sales-and-use-tax-agreement-ssuta::502 | Section 502 State review of certified software and liability relief |
Article VI: Monetary allowances – Streamlined Sales and Use Tax Agreement (SSUTA)
| Code | Title |
|---|---|
| streamlined-sales-and-use-tax-agreement-ssuta::601 | Section 601 Monetary allowance under Model 1 |
| streamlined-sales-and-use-tax-agreement-ssuta::602 | Section 602 Monetary allowance for Model 2 sellers |
Article VIII: State entry, compliance and withdrawal – Streamlined Sales and Use Tax Agreement (SSUTA)
| Code | Title |
|---|---|
| streamlined-sales-and-use-tax-agreement-ssuta::801.2 | Section 801.2 Contingent membership and its effect on sellers |
| streamlined-sales-and-use-tax-agreement-ssuta::801.3 | Section 801.3 Associate membership and its effect on sellers |
| streamlined-sales-and-use-tax-agreement-ssuta::802 | Section 802 Certificate of compliance |
| streamlined-sales-and-use-tax-agreement-ssuta::803 | Section 803 Annual re-certification of member states |
| streamlined-sales-and-use-tax-agreement-ssuta::805 | Section 805 Compliance standard and transition periods |
| streamlined-sales-and-use-tax-agreement-ssuta::805.1 | Section 805.1 Finding a member state out of compliance |
| streamlined-sales-and-use-tax-agreement-ssuta::808 | Section 808 Withdrawal of membership |
What is Streamlined Sales and Use Tax Agreement (SSUTA) and who does it apply to?
Streamlined Sales and Use Tax Agreement (SSUTA) is a compliance framework from United States: Streamlined Sales Tax member states (full members Arkansas, Georgia, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Utah, Vermont, Washington, West Virginia, Wisconsin, Wyoming; associate member Tennessee, per the SSTGB state pages read 2026-10-01) with 9 domains and 51 controls. The multistate agreement that sets the uniform sales and use tax rules adopted by the Streamlined Sales Tax member states: central free registration with amnesty, uniform destination sourcing with address due diligence, rate and boundary databases and the taxability matrix with liability relief for sellers, exemption certificate handling, the simplified electronic return and remittance, bad debts, rounding, holidays, digital products, and certification of service providers and software. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does Streamlined Sales and Use Tax Agreement (SSUTA) actually require?
Streamlined Sales and Use Tax Agreement (SSUTA) has 51 controls organised across 9 domains. The largest domains are Article III: Exemptions, returns, remittances and seller relief – Streamlined Sales and Use Tax Agreement (SSUTA) (11 controls), Article III: Uniform definitions, taxability matrix and product rules – Streamlined Sales and Use Tax Agreement (SSUTA) (10 controls), Article III: State administration, tax bases, registration and rates – Streamlined Sales and Use Tax Agreement (SSUTA) (8 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of Streamlined Sales and Use Tax Agreement (SSUTA) do I already cover?
Streamlined Sales and Use Tax Agreement (SSUTA) does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement Streamlined Sales and Use Tax Agreement (SSUTA)?
Start your Streamlined Sales and Use Tax Agreement (SSUTA) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about Streamlined Sales and Use Tax Agreement (SSUTA) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 51 controls and track your progress.
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