SSUTAStreamlined Sales and Use Tax Agreement
SSUTASales and Use Tax Administration
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2775) take into consideration the progress made under the SSUTA.
93) First, under SSUTA, sales taxes would be collected
According to its governing board and other supporters, the SSUTA offers a way to place both large and small remote sellers on a more equal playing field.
In order to take advantage of the SSUTA, both states and sellers must register and be in compliance with specific regulations.
For example, a confectioner no longer needs to determine whether one of its products is considered a candy or a cookie in the states where it does business; the business's product will either be classified as a candy or a cookie in all states that have signed the SSUTA.
To reduce this uncertainty, various affected interests worked to incorporate standards into the SSUTA that member states must meet if they impose sales tax on electronically delivered products.
SSUTA is primarily designed to simplify and broaden the base for tax collection and it is the policy of NLC that these provisions should stand alone.
SSUTA definitions: The Streamlined Sales Tax Project (SSTP) has tried to create uniform definitions of digital products across the states.
The SSUTA agreement explicitly identifies 10 points of focus.
In recent years, NGA and NCSL have spearheaded efforts to simplify and streamline the system through the SSUTA, which would create one uniform system to administer and collect remote sales taxes.
For example, the SSUTA has adopted different definitions and sourcing rules for digital goods than the federal legislation contains.