State Information
Clicking on any state name on the right will provide you with links to various contacts within that state, information relating to that state’s tax rates, a link to the state’s sales tax rate lookup application (if applicable), and information for remote sellers.
The Streamlined Member States links also include sales tax holiday and other miscellaneous information and the state's Streamlined Sales Tax™ Governing Board delegates.
Full Member State
A Streamlined Full Member State is a state that has been found to be in compliance with the Streamlined Sales and Use Tax Agreement (SSUTA) and its laws, rules, regulations, and policies to bring them into compliance are in effect.
Sellers registering through the Streamlined Sales Tax™ Registration System (SSTRS) may register in all Full Member states or the Member states they select.
Contingent Member State
A Contingent Member State is a state that has been found to be in compliance with the SSUTA, except that the laws, rules, regulations and policies to bring them into compliance are not yet in effect, but will be effective within the next twelve months.
Sellers have the option to register in a Contingent Member State when registering through the SSTRS.
Associate Member State
An Associate Member State is a state that has achieved substantial compliance with the terms of the Agreement, but not necessarily with each provision as required by the SSUTA.
Sellers have the option to register in an Associate Member State when registering through the Streamlined Sales Tax™ Registration system.
Non Member States
This includes all states other than full, contingent and associate member states.
Sellers do not have an option to register in these states through the SSTRS at this time.