6. Am
I required to register for sales or use tax using
this registration system?
No,
only those sellers that want the benefits of the
Streamlined Sales & Use Tax Agreement must
register on this site.
7. What
are the benefits of registering under the
Agreement?
- An
amnesty, subject to limitations, for a limited
time.
- The
ability to use certified sales tax administration
software, the cost of which states may subsidize
for certain sellers.
- One
identification number to be used to file and pay
taxes for the registered states.
- The
ability to update registration data with all
registered states at one time and place.
Sellers
gain the ability to update registration data with
all member and associate member states at one time
and place
8. What
is a Technology Model?
The
three technology models described below utilize
some form of certified sales tax administration
software. The
certification is conducted by the states to
determine the accuracy of the software. If
a seller is using or proposes to use a technology
model they will be using must select that model. A
seller that is not using a certified system must
select “Other” on the registration.
Model
1
Model 1 -
Certified Service Provider CSP
An
agent certified under the Agreement to perform all
the seller's sales and use tax functions, other
than the seller's obligation to remit tax on its
own purchases. A
CSP is designed to allow a business to outsource
most of its sales tax administration
responsibilities. The
software system of a CSP will identify which
products and services are taxable, will apply
the appropriate tax rate, will interface with
your accounting system, and will file the tax
return and remit the tax to the appropriate
taxing authority. Each
member and associate state has certified the
accuracy of the software and will provide
liability relief for errors that may result in
the incorrect calculation of the tax amount (the
CSP can provide additional information regarding
their relief). In
addition, these services will be paid for by the
member and associate member states, at no cost
to you, in states that you meet the definition
of a
volunteer
seller.
Select
if the seller is using a CSP as its agent.
Model
2
Model 2 -
Certified Automated System CAS
CAS
is software certified under the Agreement to
calculate the tax imposed by each jurisdiction on
a transaction, determine the amount of tax to
remit to the appropriate state, and maintain a
record of the transaction. A
CAS is designed for a business that wants to
utilize the tax calculation software that has been
certified by the states while maintaining the
responsibility for filing returns and remitting
the tax. The
software system of a CAS will identify which
products and services are taxable, will apply
the appropriate tax rate, and can interface with
your accounting system. The
business that uses a CAS remains responsible for
filing the tax return and paying the tax. Each
member and associate member state has certified
the accuracy of the software and will provide
liability relief for errors that may result in
the incorrect calculation of the tax amount (the
CAS provider can provide additional information
regarding this relief).
Select
if the seller is using a CAS to perform part of
its sales and use tax functions, but retains
responsibility for remitting the tax return.
Model
3 - Certified Proprietary System
A
seller whose own proprietary automated sales tax
system has been certified by the member states and
has entered into a performance agreement with the
member states. The
Streamlined Sales Tax Governing Board has not yet
established a performance agreement for the
certification of proprietary systems.
Until
further notice, a seller with their own
proprietary system will need to register as
“other”.
Other -
No Certified System
A
seller that calculates its tax, prepares it tax
return, and files and pays sales tax via a system
other than a Model 1, Model 2 or Model 3.
Select
this option if you are not using a CSP, a CAS nor
have your own system that is certified by the member
states.
9.
Who are the Certified Service Providers?
Avalara
Avalara:
Rated 4 1/2 stars out of 5 by CPA Technology
Advisor, named in "Top Ten Awesome QuickBooks Add
Ons" by QuickBooks educator and columnist Douglas
Sleeter, and currently running an average of 4.5
transactions per second against its sales tax engine
for over 6,500 registered users, Avalara is a
leading provider of sales tax automation for small
and medium businesses. Choose among its easily
implemented, integrated editions of AvaTax
Connect(tm) for Microsoft Dynamics(tm) GP, Microsoft
Dynamics NAV, Sage MAS 90 / 200 ERP, Sage MAS 500
ERP, Sage Accpac ERP, and QuickBooks, among others.
Or with AvaTax SDK(tm) , link Avalara's Web services
API with any e-commerce or third-party accounting
application. Find out more at www.avalara.com.
Exactor
Exactor
is
revolutionizing sales tax compliance by providing
the true next-generation end-to-end, automated
solution for secure, reliable and accurate sales
tax record keeping and processing. Exactor's
service gives business owners the ability to
automate their sales tax efforts with an ease of
use unparalleled in the industry. Exactor provides
an end-to-end solution that seamlessly and
automatically bridges between all elements of a
transaction, starting from the point of
transaction, such as the shopping cart, through
the final e-filing and remittance of taxes owing. This
allows the merchant to focus on SALES, while
Exactor deals with the TAX. Please
visit us at www.exactor.com,
e-mail us at info@exactor.com
or call us
at (800) 851-8226
ADP
Taxware
ADP
Taxware: ADP Taxware has provided sales, use and
value added tax compliance solutions for over
twenty-five years. We are a Certified Service
Provider (CSP), and additionally offer a
Certified Automated System (CAS). ADP Taxware
processed the first certified transactions in
2001 during the pilot run by the Streamlined
Sales Tax Project. ADP Taxware clients include
businesses of all sizes and markets, and our
products integrate with accounting and ERP
systems including SAP and Oracle Financials. For
more information, visit www.taxware.com
or contact
Charles Collins (919-782-0628 or charles.collins@taxware.com)
or Michael Janes(781-557-2660 or michael.janes@taxware.com).
SpeedTax
SpeedTax
– certified as both an SST Model 1 (CSP) and
Model 2 (CAS) provider – combines the practical
advantages of Web-based technology with CPA
designed functionality, so sales tax compliance
can be both cost-effectively automated, and
expertly managed. Its “Core Four”
strengths set SpeedTax apart:
Advanced
technology.
Advantageous use of the latest in Web services
and coding economies ensures real-time accuracy
in sales tax determinations, no need to buy or
maintain software, minimal screen-loads
during management tasks, and anytime-anywhere
administrative access.
SpeedTax
Console™.
This online administration and service center
includes executive dashboard reporting and other
CPA -designed features that make sales tax
management simultaneously intuitive and
comprehensive.
SpeedTax
Service Engine™.
Because the SpeedTax central service is rules
based, its inherent flexibility ensures
efficient handling of rule additions and
changes, and enables SpeedTax to provide its
clients with access to its product
taxability table at no cost.
Customer
service excellence.
As part of a codified corporate commitment,
quick response times and informed, helpful
people are always guaranteed.
Simplify sales
tax, accelerate business. Find out more at
www.speedtax.com.
10. Who
provides a Certified Automated System?
ADP Taxware
ADP Taxware:
ADP Taxware has provided sales, use and value added
tax compliance solutions for over twenty-five years.
We are a Certified Service Provider (CSP), and
additionally offer a Certified Automated System
(CAS). ADP Taxware processed the first certified
transactions in 2001 during the pilot run by the
Streamlined Sales Tax Project. ADP Taxware clients
include businesses of all sizes and markets, and our
products integrate with accounting and ERP systems
including SAP and Oracle Financials. For more
information, visit www.taxware.com
or contact Charles
Collins (919-782-0628 or charles.collins@taxware.com)
or Michael Janes(781-557-2660 or michael.janes@taxware.com).
SpeedTax
SpeedTax
– certified as both an SST Model 1 (CSP) and
Model 2 (CAS) provider – combines the practical
advantages of Web-based technology with CPA
designed functionality, so sales tax compliance
can be both cost-effectively automated, and
expertly managed. Its “Core Four”
strengths set SpeedTax apart:
Advanced
technology.
Advantageous use of the latest in Web services
and coding economies ensures real-time accuracy
in sales tax determinations, no need to buy or
maintain software, minimal screen-loads
during management tasks, and anytime-anywhere
administrative access.
SpeedTax
Console™.
This online administration and service center
includes executive dashboard reporting and other
CPA -designed features that make sales tax
management simultaneously intuitive and
comprehensive.
SpeedTax
Service Engine™.
Because the SpeedTax central service is rules
based, its inherent flexibility ensures
efficient handling of rule additions and
changes, and enables SpeedTax to provide its
clients with access to its product
taxability table at no cost.
Customer
service excellence.
As part of a codified corporate commitment,
quick response times and informed, helpful
people are always guaranteed.
Simplify sales
tax, accelerate business. Find out more at
www.speedtax.com.
11. What is the
definition of a volunteer seller?
The
following is the definition of a Volunteer seller
for purposes of Certified Service Provider (CSP)
compensation that is in the Governing Board
contract with the CSPs. The
full contract can be found at www.streamlinedsalestax.org.
Volunteer
Seller
in
a Member State or Associate Member State means a
Seller that has registered pursuant to Article IV of
the Streamlined Sales & Use Tax Agreement
through the Central Registration System and:
(1)
Represented in its registration that it did not have
a legal requirement to register and in fact did not
have a requirement to register in the Member State
or Associate Member State at the time of
registration, regardless of any previous
registration the Seller may have made in the Member
State or Associate Member State; or
(2)
For Sellers who registered with the Member
State
or Associate
Member
State
after November 12, 2002
, the Seller meets
all of the following criteria during the twelve
(12) month period immediately preceding the date
of registration with the Member
State
or
Associate
Member
State
:
a.no
fixed place of business for more than thirty
(30) days in the Member
State
or
Associate
Member
State
;
Member
State
or
Associate
Member
State
;
c.
less than $50,000 of Payroll, as defined
below, in the Member
State
or
Associate
Member
State
;
and
d.
less than twenty-five percent (25%) of
its total Property or total Payroll, as
defined below, in the Member State or
Associate Member State.
Notwithstanding
subsection (2) above, any Seller that
registered in a Member State or
Associate Member State after November
12, 2002 and prior to October 1, 2005,
is not considered a Volunteer Seller for
that Member State or Associate Member
State, if the Seller had a legal
requirement to register as a result of
administrative, legislative, or judicial
action in the state occurring prior to
the date of the Seller’s registration.
For
purposes of subsection (2) above, “Property” and
“Payroll” are defined as follows:
(1)
“Property” is the Average Value of the Seller’s
real property and tangible personal property owned
or rented by the Seller. Property
owned by the Seller is valued at its original cost
basis. Property
rented by the Seller is valued at eight times the
net annual rental rate. Net
annual rental rate is the annual rental rate paid
by the Seller less any annual rental rate received
by the Seller from sub-rentals. The
“Average Value” of Property shall be determined by
averaging the values at the beginning and end of
the twelve (12) month period immediately preceding
the date of registration with the Member
State
or
Associate
Member
State
.
(2)
“Payroll” is the total amount paid by the Seller
for Compensation during the twelve (12) month
period immediately preceding the date of
registration with the Member
State
or
Associate
Member
State
. “Compensation”
means wages, salaries, commissions and any other
form of remuneration paid to employees and
defined as gross income under Internal Revenue
Code §61. Compensation
is paid in a Member State or Associate Member
State if (1) the individual’s service is
performed entirely within the Member State or
Associate Member State, (2) the individual’s
service is performed both within and outside the
Member State or Associate Member State, but the
service performed outside the Member State or
Associate Member State is incidental to the
individual’s service within the Member State or
Associate Member State, or (3) some of the
service is performed in the Member State or
Associate Member State and (a) the base of
operations, or if there is no base of
operations, the place from which the service is
directed or controlled, is in the Member State
or Associate Member State, or (b) the base of
operations or the place from which the service
is directed or controlled is not in any state in
which some part of the service is performed, but
the individual’s residence is in the Member
State or Associate Member State.
12. If
my company does not meet the definition of a
volunteer seller is amnesty still available?
Yes, amnesty
is available for all sellers unless they meet the
limitations.
13. What
are the amnesty limitations?
Amnesty
is available in all Streamline states. However,
the amnesty expires in all the full member states
on September 30, 2006 unless the seller uses a CSP
or CAS. Member
and associate member states will provide amnesty
for uncollected or unpaid sales or use taxes to a
seller who registers to pay or collect and remit
applicable sales or use taxes on sales made to
purchasers in the state. Amnesty
is applicable only to sales or use taxes due from
a seller in its capacity as a seller and not to
sales or use taxes due from a seller in its
capacity as a purchaser.
The
amnesty precludes an assessment for uncollected or
unpaid sales or use taxes together with interest
or penalty for sales made during the period the
seller was not registered in the state, provided
registration occurs within 12 months of the
effective date of the state's participation in the
Agreement. The
amnesty will be granted regardless of “nexus” of
the seller if all other requirements are met.
No
amnesty is available for sales and use taxes
already paid or remitted to a state or to taxes
collected by a seller. No
amnesty is available under the Agreement for
taxes other than sales or use taxes.
A
member state may allow amnesty on terms and
conditions more favorable to a seller than is
required by the Agreement.
To
obtain amnesty, the seller, both those who
have a legal obligation to collect in a
state and those who don’t, must agree to
register in all full member states of the
Agreement if not currently registered. This
includes registration in full member states
joining the Agreement after the seller's
registration. The
seller may elect to register in associate
member states.
The
seller is not eligible for amnesty in a
member state if the seller:
•
Was registered in the member state for the
12 month period preceding the effective
date of the state's participation in the
Agreement; or
•
Has received notice of an audit by the member
state and the audit is not yet fully resolved,
including any related administrative and
judicial processes.
To
obtain amnesty, the seller must use the
Streamlined Sale Tax Registration System.
14. Is
there a fee to register under the Agreement?
There
are no fees or other charges for a seller to
register in a state in which the seller has no
legal requirement to register. There
may be a fee assessed by some states if the seller
has a legal requirement to register.
15. Will
a seller be notified when a new member state
joins?
Yes,
all sellers registered under the Agreement will be
notified, potentially by email, of their
requirement to begin collecting sales and use tax
in new member states. If
the new state is an associate member the seller
will be given the option of registering to collect
tax for that state.
16. May
I use the SST registration even if I have a
legal obligation to register in a state?
Any
seller that wants or needs to register in all the
member states may use the registration system. A
seller that has a legal obligation to register in
a state will also need to contact those states for
further sales tax licensing requirements. A
web site for each member and associate state is
provided by a link on the registration page.
17. If
my company is already registered in some of the
member states how will this affect my Streamlined
registration?
There
is a place on the registration form to list if you
are “already registered” in a state. In
this case most states will not issue a duplicate
registration, but will just add the Streamlined
Sales Tax ID to the current registration.
18. What
do I do if I registered mistakenly with
Streamlined, or I no longer want to participate?
A
seller may cancel their registration through the
registration system. Go
to www.sstregister.org/sellers
and click on Update
Registration. At
this point you will need your SST ID and password
to continue. Click
on “Change Registration Status” and follow the
instructions to cancel your registration.
If
a seller collected tax for member or associate
states during the time they were registered, they
are required to remit the tax to the state(s).
A
seller should consult with the state or their
attorney or accountant before they cancel their
registration in any state where they have a
legal obligation to register to determine the
requirements for remaining registered with that
state.
Any
seller who received an amnesty from any
Streamline state will lose that amnesty if
they cancel their registration within 36
months of registration. They
will also lose their amnesty if they cancel in
any full member state during the 36 month
collection requirement.
Any
seller that wants to register after having
canceled their registration must complete a
new registration and receive a new SST ID.
19. I
registered with Streamlined and am now registered
in more states than I want. May I cancel in
the states in which I do no business?
A
seller must remain registered with all of the
member states, or cancel with all of the member
states. If
a seller wants to register with only a few states
they should not use the Streamline registration
system.
Amnesty
is not available in any state unless a seller is
registered with all of the full member states.
20. My
company went out of business. If I cancel
will I lose my amnesty?
If
a seller goes out of existence and has paid all of
the taxes due, they will not lose the amnesty when
they cancel their registration.
To
cancel go to www.sstregister.org/sellers
and click on
Update Registration. At
this point you will need your SST ID and
password to continue. Click
on “Change Business Status” and follow the
instructions to cancel. A
seller will not be able to go back into the
update function once they have checked the out
of-business button.
21. What
are the requirements for filing returns?
The
CSP will file the tax returns for those sellers
that use a CSP. For
all other sellers, each state will provide
information on how to file and pay taxes for that
state.
There
is only one sales tax return required for each
state for each taxing period. A
separate return may be required to report use
tax due from a seller in its capacity as a
buyer.
A
seller that uses a CAS will have the ability
to file a Simplified Electronic Return.
All
other sellers (except those noted below) may
use a Simplified Electronic Return at the
state’s discretion. A
seller may utilize each state’s existing
returns or the Simplified Electronic Return.
In
most states a seller that registered as an
“other” does not have to file a tax return
more often than once a year unless the
seller collects $1,000 in taxes. Once
a seller collects a $1,000 in tax for a
state the seller must file and pay that
tax. At
that point, a state may also require a
return and payment more often than once a
year.
A
seller who was already registered in a
state should continue to file as they
have been, unless instructed differently
by the state
22. How
are payments handled?
The
CSP will pay the tax for those sellers that use a
CSP. For
all other sellers, each state will provide
information to sellers on how to pay taxes for
that state.
States
must accept ACH Debit, ACH Credit or same day
alternative payment options if the seller is
using the simplified electronic return. Sellers
not using the simplified electronic return may
choose an option currently available with each
member state.
If
the tax payment is due on bank holiday or a
weekend, the payment is due the next business
day.
Some
sellers in some states may have to make more
than one tax payment per month. The
state will inform the seller of the process
for those payments.
23. I
do not remember my password. How to I find
it?
There
is a password recall on the registration system. Click
on Update Registration and then the “recall
password” link. The
password will be emailed to you.
24. Are
sellers issued an SST ID number for each state?
Once
the registration process is complete the seller
will be given one unique Streamlined Sales Tax ID
number to be used in all states. The
SST ID is the seller’s registration number and is
to be used for communication with the states or
the Streamlined Administrator. It
may, at the discretion of each state, be used when
filing returns and paying sales or use tax.
The
Streamlined ID number can be used universally on
a resale certificate in all member and associate
states.
25. Who
can be contacted if sellers need help with
technical problems?
If a seller
is having technical problems with this application,
contact the Administrator at
regsupport@streamlinedsalestax.org
26. What
is meant by FEIN/SSN?
An FEIN is a
Federal Employer’s Identification Number. For
further information or to apply for an FEIN, please
go to
www.irs.gov
and
request form SS-4.
An
SSN is a social security number. If the business is
a sole proprietorship, enter the SSN of the owner of
the business.
27. I
mistakenly used the wrong FEIN when I registered.
How do I fix it?
A seller
cannot change the FEIN or Social Security fields
once they have registered. If a seller needs
to fix an FEIN they should email the Administrator
at
regsupport@streamlinedsalestax.org
with
an explanation.
If
a seller wants to change the ownership they must
cancel the current registration and apply for a new
SST ID.
28. What
is entered in Legal Name?
Enter the
legal name of the business. If the business is a
sole proprietorship, enter the name of the person
owning the business.
29. What
is meant by State of Incorporation or
Organization?
Enter the
state where the business is incorporated or the
state where the company is organized.
30. What
will be mailed to the mailing address?
Welcome
letters, registration packets, bills, refunds and
other correspondence from each state will be mailed
to the mailing address. If a seller chooses
model 1 and wants this information mailed to the CSP
they should enter the CSP’s mailing address in this
field.
31. What
is the SSTP Beginning Effective Date?
This is the
date that the seller will begin collecting tax for
each state in which they were not previously
registered. The date cannot be more than 30 days in
the future.
32. What
if a seller registered and used the wrong
effective date? The company will not be
ready to begin collecting in each state by the
effective date that they submitted?
If a company
is not ready to begin collecting tax by the
beginning effective date the seller needs to cancel
their registration and reapply when they are ready.
33. What
is a NAICS code?
The North
American Industry Classification System (NAICS) is a
unique 6 digit system for classifying business
establishments according to their primary industrial
activity. Please choose the 6-digit code that
most closely identifies the seller’s primary
business activity. The following web link may
be used to look up a NAICS code.
http://www.census.gov/epcd/www/naics.html
34. I
got a confirmation number when I updated my
information. Will I use that number if I
need to update again?
A
confirmation is provided each time a registration
change is submitted. It should be retained as proof
that registration data was submitted, but does not
need to be provided for subsequent registration
updates.
35. The
company originally registered has been acquired
and the contact person is no longer with the
company. How do I change the contact information
and email address?
If the seller
knows the SST ID and password, they can go to
www.sstregister.org/sellers
and
click on Update Registration. Select Update
Business/Contact Info to make any changes to the
contact information and email address.
If
the seller does not know the password, the system
has a password recall function. But the
password is emailed to the contact person currently
listed on the registration. If that person has
left the company the seller needs to contact the
Administrator at regsupport@streamlinedsalestax.org
to
update the email address for the new contact.
36. What
is the Definition of volunteer seller for purposes
of CSP compensation?
Definition
of volunteer seller for purposes of CSP
compensation:
(b)
Volunteer Seller in a Member State or Associate
Member State means a Seller that has registered
pursuant to Article IV of SSUTA through the
Central Registration System and:
(1)
Represented in its registration that it did not have
a legal requirement to register and in fact did not
have a requirement to register in the Member State
or Associate Member State at the time of
registration, regardless of any previous
registration the Seller may have made in the Member
State or Associate Member State; or
(2)
For Sellers who registered with the Member State or
Associate Member State after November 12, 2002, the
Seller meets all of the following criteria during
the twelve (12) month period immediately preceding
the date of registration with the Member State or
Associate Member State: