Streamlined Sales Tax Status

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As of August 1, 2004, twenty-one states have enacted legislation conforming its sales and use tax laws to provisions of the Streamlined Sales and Use Tax Agreement. These states are considered as Streamlined Sales Tax Implementing States (SSTIS).

A number of other states are considered SSTP participating states through enabling legislation or regulations by their state. Participating states have voting rights. Some of these states were not considered Participating States at the beginning of the project or at the time of the approval of the Streamlined Sales Tax Agreement. Therefore they did not have voting rights until their status changed to Participating.

States that are interested in working on the project but do not have enabling legislative authority are granted observer status. States may choose to be an observer state if they are not sure of the implications of the Agreement and how it would serve the best intentions of their particular state. Observer states can participate in work groups and all meetings, but do not have voting status on any proposals considered by the Project.

The rest of the states not mentioned either have no sales tax, are not regarded as an "observer state," or simply no action has been taken towards simplification at this time. Two states in particular prove as an exception to this. Alaska and Oregon currently have no state sales tax; however, legislation has been introduced that would establish a sales tax system and would bring the state into compliance with the Agreement.

Links to Relevant Pages

• Streamlined Sales Tax Project Home Page
• Streamlined Sales Tax Project State Status Page
• Sales Tax Institute News and Tips for SSTP Issues