Welcome to the Streamlined Sales Tax Registration System (SSTR).

Certified Tax Solutions Effective June 1, 2006 Effective June 1, 2006 a new and important component of the Streamlined initiative is in place.  On June 1, 2006 certified sales tax administration software became available for business use.  The two types of software that will be available are Certified Service Providers and Certified Automated Systems . Pursuant to the action of the Streamlined Sales Tax Governing Board any seller that registers on the Streamlined Sales Tax registration system and wishes to use a Certified Service Provider or Certified Automated System has 60 days from the time of registrations to enter into a contract with a CSP or CAS to start collecting sales tax in the Streamline member states. Any business that registers on the Streamlined Sales Tax registration system and chooses to be a Model 1 or Model 2 seller must enter into a contract with one of the companies approved by the Streamlined Sales Tax Governing Board. Two companies, Avalara and Taxware, have achieved the distinction of being Certified Service Providers and one company, Taxware, has also achieved the distinction of being a Certified Automated Systems .  Both companies are under contract with the Streamlined Sales Tax Governing Board. If it is not your intent to register for sales tax purposes in all the states listed below, please do not complete this registration form.    This site is where, with one registration, you can register to collect sales tax in all of the following member states: Indiana , Iowa , Kansas , Kentucky , Michigan , Minnesota , Nebraska , New Jersey , North Carolina , North Dakota , Oklahoma , South Dakota , and West Virginia . You also have the option to register in the associate states of Arkansas , Ohio , Tennessee , Utah and Wyoming . Additional states will become member states as they change their laws to comply with the Streamlined requirements. Nevada will join as an associate state January 1, 2006 .   A business that completes the registration form on this site automatically becomes registered to collect sales tax in all of the member states and the chosen associate states.  For those who do intend to register, this system can be used for new registrations or to make updates or changes to previously submitted registration information.  Amnesty

•  Amnesty is available in all states participating as full or associate members of the Streamlined Sales and Use Tax Agreement once a seller is registered. • 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. • No amnesty is available under the Streamlined Sales and Use Tax Agreement for taxes other than sales or use taxes.• For more information on Streamlined Sales Tax and Amnesty please go to www.streamlinedsalestax.org

 Filing and Paying • Registrants must file and pay taxes with each individual state as there is no central depository for tax returns and payments.  Once a seller is registered, each state will send information on how to file with their state.

For questions on registration, and filing and paying of taxes, please click on the link to the Frequently Asked Questions.

Once you click the submit button at the end of the registration you will be registered for sales and use tax in all of the full member states listed in the form and all of the selected associate states.  When new member states join, all registered sellers will be notified, potentially by email, of their requirement to begin collecting sales and use tax in that state.  If the new state is an associate member the seller will be given the option of collecting tax for that state.

•RegisterVolunteer to participate in Streamlined Sales tax. •Update RegistrationLogin to update previously submitted registration information or user credentials, add an associate state or opt out of voluntary SST participation.

• New form starts

on next slide

CSP/CAS

Certified Service Provider (CSP) choices are:• Undetermined• Taxware• Avalara• Exactor

Certified Automated System (CAS) choices are:• Undetermined• TaxWare

• Sellers who have chosen Model 1 or Model 2 have 60 days after they register to sign a contract with a CSP/CAS. That is when they will begin to file and pay.

• They will file using a Simplified Electronic Return (SER)

Next Slide: • “Indicate seller registry status” is a major change from the

original version. States are no longer asked if they have a legal requirement to register.

New States:

Rhode Island and Vermont have petitioned to join Streamlined as of January 1, 2007

How the states will know if they are to pay an allowance to a seller’s CSP

1. A seller signs a contract with a CSP

2. The seller informs the CSP in which states they are a volunteer

3. The CSP sends this information to the SST administrator

4. The administrator reviews and updates the seller’s registration form with the volunteer information for each state.

5. The next time a state pulls their transmission they will receive this information.

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

B. 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;

b. less than $50,000 of Property, as defined below, in the 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 (b)(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.

(c) For purposes of subsection (b)(2), “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.

REPORTS

• Number of active registrants as of 8-18-2006 _________

• Number of Model 1 registrants (CSP) __________

• Number of Model 2 registrants (CAS) ___________

• Number of Model N registrants ___________– No certified system

PROBLEMS

Sellers use the Streamlined registration system by mistake

Sellers register through Streamlined then try to cancel the registration with a few individual states