What is an associate member state and are sellers required to register with them?
An associate member state is one that has been determined by the Streamlined Sales Tax Governing Board to: (a) either be in compliance with the Agreement, except that changes to their statutes and rules are not all in effect at this time; or (b) in compliance with nearly all parts of the Agreement. In either case, the necessary changes must take effect on or before January 1, 2008. A seller that is not otherwise required to collect sales or use tax in an associate member state may, but is not required to, register to collect sales or use tax for any of the associate member states. Sellers will be notified at the time a new state becomes an associate member state.
