The SST Form

(Revision: December 21, 2021)

The Streamlined Sales Tax (SST) program, established in 2000, simplifies sales and use tax compliance for businesses operating across multiple states. It emerged to address complexities in tax systems highlighted by Supreme Court cases like Quill Corp. v. North Dakota.

SST is governed by the Streamlined Sales and Use Tax Agreement (SSUTA), which standardizes tax definitions, rates, and administrative processes. Currently adopted by 24 member states, SST offers benefits such as consolidated registration, free tax calculation and filing services through Certified Service Providers (CSPs), and reduced audit risks for volunteer sellers.

Businesses using SST-certified software gain cost savings and streamlined operations. By modernizing tax laws and administration, SST reduces burdens for remote sellers while promoting uniformity in tax compliance.

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Note that all of the exemption categories are not available in all member states. Here is a listing of the exemption reasons, and the states that do not accept that specific reason for the SST form.

SST Form Exemption Categories:

A - Federal government: Available in all states

B - State or local government: Available in all states except Washington (WA)

C - Tribal government: Available in all states except Kansas (KS), Kentucky (KY), New Jersey (NJ), and West Virginia (WV)

D - Foreign diplomat: Available in all states except West Virginia (WV)

E - Charitable organization: Available in all states except North Carolina (NC), North Dakota (ND), Nebraska (NE), New Jersey (NJ), and Washington (WA)

F - Religious organization: Available in all states except North Carolina (NC), North Dakota (ND), New Jersey (NJ), South Dakota (SD), and Washington (WA)

G - Resale: Available in all states

H - Agriculture production: Available in all states except North Dakota (ND) and Washington (WA)

I - Industrial production/manufacturing: Available in all states except South Dakota (SD) and Washington (WA)

J - Direct pay permit: Available in all states

K - Direct mail: Available in all states except Tennessee (TN)

L - Other: Available in all states

M - Educational organization: Available in all states except North Carolina (NC), New Jersey (NJ), and Washington (WA)