Streamlined Sales Tax Registration System (SSTRS)

When you register through the Streamlined Sales Tax Registration System (SSTRS):

• You may register in all Streamlined States or just selected states with one application.
• You can end registrations in selected states or all states, and if needed register in a state with a couple quick clicks.
• You may receive amnesty in certain states, subject to limitations.
• You may use a Certified Service Provider (CSP). These services may be provided free to you in states in which you are a "CSP-compensated seller."        
• You may use a Certified Automated System (CAS).   A seller using a CAS is entitled to compensation from the sates in which it qualifies for the first twenty-four months.
• You can update your registration information for all Streamlined States in which are registered for through the SSTRS.

 

This SSTRS is a quick and easy way for you to register for sales and use tax accounts in Streamlined States.      

When you register through the SSTRS, the registration information is sent to the states you select. The states will issue your business a sales tax account for collecting and remitting sales tax.  Once registered you will be required to collect and remit sales and use taxes for all taxable sales into those states. 

 

No, Only those sellers that want the benefits of the SSUTA must register through the SSTRS.
Article III, Section 303  SSUTA

Any seller that wants or needs to register in any of the Streamlined States may use the SSTRS. 

States may require additional information if you have a legal obligation to collect a state's sales tax if you are not already registered in that state.  If a state needs additional information, they will contact you.  

Yes,  You can register in all Streamlined States or in the states you select.   You can add registrations for additional states as needed.

If you are already registered in a state, you may still use the SSTRS. 
Simply check the box next to the state(s) indicating you are "Already Registered."  
This information will help prevent states from issuing duplicate registrations. Most states will just add your Streamlined Sales Tax ID (SSTID) to your current account.  

Except for states offering amnesty (currently only TN), registration through the SSTRS does not eliminate any prior tax liability if you were legally required to be registered. Contact that state for questions concerning prior tax liabilities.

Yes, if registered through the SSTRS you will be notified if there are new states you can register for through the SSTRS. 

Email notices will go the the contact person's email on file.  Be sure to keep this information updated.

An Associate Member State is a state that the Streamlined Sales Tax Governing Board has determined to: (a) either be in compliance with the SSUTA, except that changes to their statutes and rules are not all in effect at this time; or (b) in compliance with nearly all parts of the SSUTA.

Tennessee is the only Associate Member State at this time.

Article VIII, Section 801.3  SSUTA and Article III, Section 303, H  SSUTA

When a you register through the SSTRS, your registration information will only be transmitted to those states in which the you elected to register. 

If you are unsure if you are required to collect and remit sales tax contact that state to determine your requirements.  You may also review information on the state’s website and Remote Seller, Marketplace Seller, and Marketplace Facilitator State Guidelines.  Links to this information are available on each state’s information page.

Sellers that are not required to register may still choose to register and collect and remit sales tax.

If you register through the Streamlined Registration system you will be registered in each Streamlined State you select and will be required to collect and remit sales tax in each of those states.

If you do not have sales that are sourced (delivered) into a Streamlined State but agree to collect sales tax in the states in which you have sales, you can register using the SSTRS.  

You can select the states that you need to be registered in.  If you meet the registration requirements in another state at a later date, you can add that states registration then.

Contact a Certified Service Provider (CSP) to discuss the services they provide under their contract with the Streamlined Sales Tax Governing Board.   If you choose to contract with a CSP, the CSP will register your business for you.

The CSP will provide the software and services necessary to:

• Set-up and integrate its Certified Automated System (CAS) with your system;
• Calculate the tax due on a transaction at the time of the sale;
• Prepare and file the required returns;
• Make the necessary remittances;
• Respond to and provide supporting documentation with respect to sales and use tax notices and audits; and
• Protect the privacy of tax information it obtains for that state. 

Who can use a CSP:  Any seller registered through the Streamlined Registration system. The CSP will provide services for all Streamlined States you are registered for through the SSTRS.

Cost: Under the CSP contract, the CSP will not charge you for these services provided for your business in the Streamlined States in which you qualify as a “CSP-compensated seller.”  (Do you qualify for Free Services?)   

A CSP may charge for services in states in which you are not a CSP-compensated seller and for services beyond the services required by the CSP contract.

Not a "CSP-Compensated Seller":  CSPs provide services to all types of sellers and may provide services in states that are not Streamlined States.   

Learn More about CSP services

Any business that is looking for an exemption from sales or use tax on purchases for their use, must contact the state directly to determine if they qualify for exemption.

Registering through the SSTRS provides a license or permit to collect and remit sales tax.  It does not provide an exemption from sales or use tax on the entity's purchases for their use.

If you are going to use a Certified Service Provider (CSP),  let the CSP register your business.   

If you need to register and begin reporting before the date the CSP will begin services for your company, you can register at anytime.  When you register select the CSP you plan to contact.  The CSP will update your account to show when their services begin.

Register at www.sstregister.org 

The Registration Date is the date the seller wants this registration to begin for that state. The state will expect the seller to collect and report sales tax beginning on this date.

If the seller is already registered in a state and is now registering for that state through the SSTRS, the seller should use the current date as the registration date.

The Registration Date does not reflect the date the seller became liable for sales tax in a state and does not remove liability for taxes the seller may owe prior to registration.

If you owe sales tax for periods prior to your registration date, please contact the state to determine how to report those taxes.

Yes, When you register you can select a date for your registration to begin for each state (registration date).  This date may be up to the first day of the calendar month that is no more than 60 days in the future.  

States will expect you to begin collecting and remitting sales tax on the date you select.

Selecting a future registration date does not remove liability you may have for past sales in that state.

Entity Type: Corporation, Government, LLC, Partnership, Sole Proprietor, Trust, Other.  Entity Type indicates how your business is organized.

Federal Employer Identification Number or Social Security Number:  Enter your Federal Employer's Identification Number (FEIN) if you have one. To apply for a FEIN, go to www.irs.gov and request form SS-4. If the business is a sole proprietorship and you do not have a FEIN, enter the Social Security Number of the owner.  If you have a USA address, you are required to enter a FEIN or SSN. If you do not have FEIN or Social Security Number and do not have a USA address, select "Other." An identification number will be assigned when you submit your registration.

Business Name (Legal Name):    Enter the legal name of the business. That is, the name of the corporation, LLC, partnership, Trust, etc. (Examples J & J Corporation, John Doe and Jane Person Partnership, Jan Doe Trust). If the business is a sole proprietorship, enter the name of the person that owns the business.

Doing Business as Name (DBA)

Business Phone Number

NAICS Code:   North American Industry Classification System used to classify types of Businesses. Select a category that describes the principal product or service you sell. Look up a code at: https://www.census.gov/eos/www/naics/

State of Incorporation / Organization:  Enter the state your business is incorporated or where the company is organized. For a Sole Proprietor, this is the state where your business is located.

Business Location Address:  Street address for the Entity listed as the Legal Name

Mailing Address:   This is the address states will mail information to. This may include registration information, bills, refunds and other correspondence. If a seller contracts with a Certified Service Provider (CSP), the CSP may enter their mailing address.

Contact person’s name, phone and email

Registration Date:  This is the date you will begin collecting tax for that state if you were not already registered.  This date may be different for each state and cannot be more than 60 days in the future.  

States in which you are already registered:  Already registered in a state means you already have an active license to collect and remit sales and use tax in that state. States cross check registration information to prevent duplicate registrations.

States where you are a remote seller: A remote seller is generally a seller that sells products for delivery into a state in which that seller does not have a physical presence or other legal requirement to register.  This includes all remote sellers, whether or not they have met the state's economic nexus threshold.

Information entered in the registration form is not kept until it is submitted.  When you submit the registration a confirmation email will be sent to the contact person.

If you exit before submitting, all information will be deleted.

If you did not receive a confirmation email after you submitted your registration, log in at www.sstregister.org to review and update the contact email.  Please check your blocked and junk mail file.  This email will be from no-reply@sstregister.org.  

Yes,  The SSTRS allows foreign sellers that have no FEIN or ITIN and no address in the United States to register.  When registering, select "Other" for the type of identification number.  A number will be assigned for registration purposes when you submit the registration.  That number will be the same as your SSTID except the "S" will be replaced with "1".  

If you have a United States location or mailing address, a FEIN or SSN is required.

When you submit the registration, you are issued a SSTID and are registered in each state you selected. 

Most states will send registration and reporting information within 15 days after you register.

Some states may require additional information to complete your registration, such as corporate officer information.  The state will let you know if additional information is needed.

A Streamlined Sales Tax ID (SSTID) is issued when you submit your registration through the SSTRS.  That number is a 9-character ID starting with a "S."  You may use your SSTID for communications with Streamlined and all Streamlined Member States.

A state may use the SSTID for filing of returns, however, most states will provide you a state issued number to use.  Each state should let you know your reporting requirements. 

1. Did you contract with a CSP? 

If you contracted with a CSP, the CSP will file the sales tax returns and remit the sales tax for you each month to each Streamlined states you are registered in through the SSTRS.

2. Filing your returns

If you did not contract with a CSP, you are responsible for filing the sales tax returns with each state using their online filing systems.  The state’s registration letter will have information as to how frequent you will need to file the returns. 

All states in which you are registered expect you to file returns each reporting period even if you have no tax to report.   You are required to file returns even if you no longer meet the Remote Seller Threshold for that state.  If you no longer meet the Remote Seller Threshold contact the state to determine if you can cancel your registration.

Some states may have you file as needed or on a "casual" filing basis. That means you file when you have sales.

If you registered prior to February 11, 2019, and you indicated you did not have sales in a state when you registered, but you now have sales, contact that state to have them set your account up to accept returns.  You are registered in the state and will not be required to re-register.

Do not ignore notices from a state.  If you do not understand why you received a notice, contact the state as soon as possible to discuss.

If you do not sell or delivery products in a state and do not have a registration requirement for that state, you may end your registration through the SSTRS for that state.  

States will expect you to file sales tax returns for the period you were registered.

Contact the state to determine your registration requirements. 

Contact the state to set up your account for reporting.  If you registered prior to 2/11/2019, you were automatically registered in all Streamlined Full Member States when you registered. You will not need to re-register for that state.

You cannot change the indicator for "Has Sales" after you register.

There are no fees or other charges to register in a state in which you have no legal requirement to register.  Some states may charge a fee if you have a legal requirement to register. If those states require a fee, they will contact you.  

Article III, Section 303.C

States may require additional information if you have a legal obligation to collect a state’s sales tax if you are not already registered in that state.  If a state needs additional information, they will contact you.  

There is a password reset option on the Streamlined Sales Tax Registration system (SSTRS). Click on “I Want to Update My Existing Registration” and then click on “Reset your password?."  You will need to enter your SSTID, the last name of the contact person, zip code, and answers to the two security questions.  You may then enter a new password.

If you are unable to reset your password, contact registration@sstgb.org, the password will be reset and emailed to the contact person listed on the account.

You will create a password and select and answer two security questions before you can register.  The password must be 8 to 10 characters and must include one letter and one number.  You cannot use special characters, such as "!@#$%&*()."

You will need your password to login to your account after you register.  If you do not remember your password and need help please email Registration@sstgb.org 

• Requests and responses are encrypted in transit using SSL over TLS 1.2 using RSA 2048 bits

• Web service payloads are encrypted using the WS-Security protocol

• The website is behind 2 firewalls to protect against unauthorized access

• For better availability, we have a load-balanced setup with multiple servers

Make changes to your DBA (doing business as name), your physical or mailing address, and contact information in by logging in at www.sstregister.org.  Click on “I Want to Update My Existing Registration”, then select “Update Business and Contact Information” to make any changes to the contact information and email address.

Each Streamlined State you are registered in through the SSTRS will receive the updated information within a few days.  Some states may send you a new registration letter or license with the updated information.

If you do not know the password please email registration@sstgb.org. 

If the contact person is no longer with your company and you do not have the password and cannot reset your password, email registration@sstgb.org.  Include the new contact person's name, phone number and email.   The request to update the contact person will need to come from the owner or a officer.   

If your business name changes AND your FEIN remains the same, send a copy of the IRS Letter 252C AND the Secretary of State authorization for the name change to registration@sstgb.org.   Be sure to include your SSTID #.

States will require a document from the IRS showing the FEIN and new business name before they will update their records.

SST Administration will update your account and notify the states of this change.  Some states may send you an updated registration letter or license.

If your business name changes and your FEIN changes, you will need to end (cancel) your registration and register using the new business name and new FEIN.  

If your FEIN has changed, you will need to cancel the existing registration and register the entity using the new FEIN.  

If you made an error entering your FEIN while registering, please send an email to registration@sstgb.org explaining the error and provide documentation showing the correct FEIN and legal name.

SST Administration will update your account and notify the states of this change.

Documentation should be from the IRS:
IRS letter SS-4  issuing the FEIN
IRS letter 147C that verifies the FEIN 

If you registered using your Social Security Number and now have a Federal Id Number, you will need to end the current registration and register using the FEIN. 

If you change from a sole proprietor to another type of entity, such as a corporation, LLC, or partnership, you will need to end your current registration and register using the new entity type.

When any change is made to your account an email confirming the change will be sent to the contact person on the account. That email should be received within minutes of submitting a change.  If the email is not received, log in and verify or update your email address.   Check your block or junk mail folder.  The email will be from no-reply@sstregister.org.    If the email is correct, contact Registration@sstgb.org to determine why you did not receive the email.

No, you cannot change the Registration Date.

If you are not ready to collect or have not started making sales in a state by the "Registration Date" you may end your registration for that state and reregister when you are ready.

If you have a legal requirement to collect and remit tax to a state, ending your Streamlined registration in that state does not remove that liability.  You will need to contact those states to determine your licensing and reporting requirements.

Log in at www.sstregister.org  using your SSTID and password.

If you have closed or sold your business or need to create a new registration because you have changed your Federal Identification Number, select  "End Registration in All States".  

Select "out of business"

Enter your "Last Date of Sales".   This is the date your registration will end. If you have a current CSP, you will only be able to select the last day of last month, this month or next month.   

If you do not want to be registered through SSTRS for any state, Select "End Registration in All States" and enter your Last Date of Sales.  

Streamlined member states will close your sales tax account on the date you indicated. 

If you are still in business, but no longer wish to be registered through the SSTRS for a specific state, go to "Edit State Registrations." You may end your registration through the SSTRS for any selected states or all states at any time.  

Note:  If you need to end your registration back more than the 60 days the system will allow, please send an email explaining which states should be ended, the date to end the registration and the reason, to registration@sstgb.org.  

Yes, You can end your registration in a state in which you have no sales if you have no other legal requirement to be registered.  

You may end your registration through the SSTRS at any time.

Ending your registration does not remove your liability to any state in which you are legally required to be registered to collect and remit taxes. Please contact the state directly if you owe any taxes or are required to be registered for sales or use tax.

States will expect you to file sales tax returns for the period you were registered.

For example: You register on February 2, 2019, then end your registration on March 10, 2019.  States will expect a February and a March 2019 return, even if you did not have sales.

Note:  If you need to end your registration back more than the 60 days the system will allow, please send an email explaining which states should be ended, the date to end the registration and the reason, to registration@sstgb.org.  

You may end your registration through SSTRS at any time. 

If you are out of business, have sold your business, or have a new FEIN or new ownership type, you should select "End my Registration in ALL States."  This will end your access to that SSTID through the SSTRS.  

If you are just ending your registration in selected states, go to "Edit State Registrations". You can end the registration in selected or all states on that page.  This will keep your SSTID active in the SSTRS, allowing you to reregister at any time if needed.

You are responsible for filing returns through your last date of business and must remit any tax due to each state.

Note:  If you need to end your registration back more than the 60 days the system will allow, please send an email explaining which states should be ended, the date to end the registration and the reason, to registration@sstgb.org.  

Ending your registration does not remove your liability to any state in which you are legally required to be registered to collect and remit taxes. Please contact the state directly if you owe any taxes or are required to be registered for sales or use tax.

Amnesty:  If you received an amnesty from any Streamlined Member State, you will lose that amnesty if you cancel your registration within 36 months of registration.

Are you currently under contract with a Certified Service Provider?

If so please contact the CSP to cancel or end your registration

States expect you to file and pay sales tax due through the date you end your registration.  

Ending a registration does not remove your tax liability.  If you are required to file and pay sales tax in a state you will need to contact that state to determine your filing requirements.