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base must be identical to the state tax base and there can only be one local sales tax rate or local use tax rate per local jurisdiction which significantly eases the compliance burden on the seller. In addition, member states administer the registration, return filing, remittance and audits for the seller. Registering under the SSUTA. The system is a quick and easy way for sellers to register and update sales and use tax information for all members and selected associate states (those selected by the seller) at one time and place. The use of the system will register a seller in each of the member states and those associate member states chosen by the seller. Once registered the seller must collect and remit sales and use taxes for all taxable sales into the member states, and those chosen associate member states. This requirement includes all the states that become member states after the seller's registration. The system provides one identification number to be used to file and pay taxes for all registered states as well as the ability to update registration data with all registered states at one time and place. Amnesty. Each state must provide an amnesty when they become a member of the SSUTA. The amnesty is for uncollected or unpaid sales or use taxes for a seller who registers to pay or collect and remit applicable sales or use taxes on sales made to purchasers in the state. The amnesty will preclude assessment for uncollected or unpaid sales or use taxes together with interest or penalty for sales made during the period the seller was not registered in the

state, provided registration occurs within 12 months of participation in the Agreement. The amnesty will be granted all other requirements are met. Amnesty is not available for

the effective date of the regardless of “nexus” of the sales and use taxes already

state's seller if paid or

remitted to a state or to taxes collected taxes due from a seller in its capacity as

by a seller. Amnesty is applicable only to a seller and not to sales or use taxes due

sales or use from a seller

in its capacity as a purchaser. Tax Agreement for taxes other

No amnesty than sales or

is available

under the

use taxes.

A member

Streamlined Sales and Use state may allow amnesty on

terms and conditions Use Tax Agreement.

more favorable to a seller than To obtain amnesty, the seller

is required by must agree to

the Streamlined Sales and register in all full member

states of the Streamlined includes registration in full

Sales and Use Tax member states joining

Agreement if not currently registered. This the Agreement after the seller's registration.

The seller amnesty in

may elect a member

to register in associate state if the seller: (1) was

member states. The seller is not eligible for registered in the member state for the 12 month

period

preceding

the

effective

date

of

the

state's

participation

in

the

Streamlined

Sales

and

Use

Tax Agreement; or (2) has received notice of an audit by yet fully resolved, including any related administrative and

Uniform

Destination-Based

Sourcing.

The

SSUTA

the member state and the audit is not judicial processes. agreement originally implemented a

uniform destination sourcing premises. That meant that if

rule when the transfer of tangible property goods were being shipped, the tax would be

did not occur on the based on the address

of the entity the transfer

that they were being of tangible personal

shipped to. While this is how Connecticut law currently treats property, many states with local sales taxes see this as a

significant barrier to becoming a full member as their taxes are origin based. 12, 2007 meeting, the SSUTA agreement was amended to allow states to sourcing, effective January 1, 2010, if the order is in the same state as the

At the December elect origin-based destination of the

product and the or use tax to be Collection and

recordkeeping system of the seller used to calculate the proper amount of sales imposed captures the location where the order is received. Remittance. If a seller uses a Certified Service Provider (CSP), the CSP will

file the how to

tax file

returns for those sellers. For all other and pay taxes for that state. Also, the

sellers, each CSP will pay

state will provide information on the tax for those sellers that use

a CSP. for that options

For all other sellers, each state will provide information to sellers state. States must accept ACH Debit, ACH Credit or same day if the seller is using the simplified electronic return. Sellers not

on how to pay taxes alternative payment using the simplified

electronic return payment is due Some sellers in

may choose an option currently available with each member state.

If the tax

on bank holiday some states may

or a weekend, the payment is due the next business have to make more than one tax payment per month.

day. The

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