What is the Streamlined Sales and Use Tax Agreement?
The Streamlined Sales and Use Tax Agreement (SSUTA) is an agreement among states intended to simplify tax rates and make collection easier by encouraging businesses to voluntarily collect use taxes. Under the SSUTA, businesses may register to collect sales and use tax on sales into member states. In return for registration, these businesses receive the benefits of amnesty for uncollected taxes in member states and simplified reporting of state and local sales tax collection, with only one tax return required per state. Registration is permitted even if the business is located in a state that has not adopted the SSUTA.
