# What Is Streamlined Sales Tax (SST)? States, Free Services and Who Qualifies Canonical: https://trykintsugi.com/blog/what-is-streamlined-sales-tax Published: 2026-10-09 Streamlined Sales Tax is an agreement among 24 states to simplify sales tax. Which states belong, what registering does, and who gets free filing. Streamlined Sales Tax (SST) is an agreement among states to make sales and use tax rules more uniform, so a seller can register, calculate and file across many states in one system. The Streamlined Sales and Use Tax Agreement (SSUTA) is the result of cooperation among states, local governments and businesses. Twenty-four states have passed legislation that conforms to it, according to the Streamlined Sales Tax Governing Board. This article is educational information, not tax advice. Membership, provider lists and qualification rules change, so confirm them with the Governing Board and each state before you rely on them. We checked the Board's pages on October 9, 2026. ## Streamlined Sales Tax at a glance | Question | Answer | | --- | --- | | What is it? | An agreement that standardizes sales tax definitions, sourcing and administration across member states | | Who runs it? | The Streamlined Sales Tax Governing Board | | How many states? | 24: 23 full members and 1 associate member (Tennessee) | | Is it mandatory? | No. A seller chooses whether to register through the system | | What does registering cost? | The Streamlined Sales Tax Registration System (SSTRS) charges no fee, though a state may charge its own | | Who files the returns? | The seller, or a Certified Service Provider acting for the seller | | Is there free filing? | Yes, for sellers who meet the "CSP-compensated seller" tests below | ## Which states are Streamlined Sales Tax members? The 23 full member states are Arkansas, Georgia, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Utah, Vermont, Washington, West Virginia, Wisconsin and Wyoming. Tennessee is the only associate member. Large sales tax states such as California, Texas, Florida and New York are not members. A seller can use SST in member states and still register and file the ordinary way everywhere else. ## What does the agreement standardize? The Board says the agreement covers more than 100 administrative terms and the products and services that states tax or exempt. The goal is that a business can learn what is taxable without learning each state's own definitions. * **Rates.** Member states generally keep one state rate, with possible lower rates for specific items, plus one local rate per jurisdiction. * **Exemption certificates.** Buyers can use the Streamlined Exemption Certificate in all member states, on paper or electronically. See our guide to [resale certificates](/blog/resale-certificates) and [out-of-state resale certificates](/blog/out-of-state-resale-certificates). * **Rate and boundary files.** States publish them, and the Board says a state holds a business harmless for charging too much or too little tax if the business used the state's files. * **Filing.** The system lets a business file, report and pay for all jurisdictions in a state in one place. ## How does SST registration work? You register through the Streamlined Sales Tax Registration System (SSTRS), choose the member states where you need to collect tax, and receive a permit in each. A seller must be registered in each Streamlined state it selects and must collect and remit tax there. Registering does not file your returns. The Board states that sales tax is reported and paid directly to each state, either by you or through a Certified Service Provider. You become responsible for collecting tax from your registration date. Except in states that offer amnesty, registering does not erase tax you owed for earlier periods. Register only where you actually have nexus. See our explainers on [economic nexus](/blog/explaining-what-is-economic-nexus-simplified) and [physical nexus](/blog/what-is-physical-nexus). ## What is a Certified Service Provider? A Certified Service Provider (CSP) is an agent certified under the agreement to perform all of a seller's sales and use tax functions, other than the seller's duty to remit tax on its own purchases. The Governing Board lists six: AccurateTax, Avalara, Avior, Exactor, Sovos and TaxCloud. ## Who gets free Streamlined Sales Tax filing? In a member state, a CSP's services are free to a "CSP-compensated seller". The Board says a seller qualifies when it registers through SSTRS, contracts with a certified provider, and met all of these tests in the 12 months before registering: * No fixed place of business in that state for more than 30 days. * Less than $50,000 in property in the state. * Less than $50,000 in payroll in the state. * Less than 25% of total property or payroll in the state. * Not already collecting sales tax in that state as a requirement for being a supplier. The Board adds that marketplace facilitators, multivendor platforms and remote sellers that meet only an economic nexus threshold may qualify. The provider's free services include integrating with your system, calculating tax at the point of sale, preparing and filing returns, processing remittance, and audit support. A provider may charge when you sell in non-member states, when you do not meet the tests in a member state, when you ask for extra services such as accounting or invoicing, or when non-taxable transactions exceed 30% of your annual transactions. ## Is Streamlined Sales Tax right for you? SST helps most when you sell mainly from outside the member states into several of them and have no physical presence there. In that case the free CSP route can cover calculation and filing in those states. It helps less when you have a warehouse, employees or stock in a member state, because you then fail the "no fixed place of business" and property tests. It also does nothing for states outside the agreement, which for most sellers includes some of their largest markets. Check the following before you register: * Do you have nexus in the member states, or only a plan to register? * Do you meet every free-services test in each state, including the 12-month look-back? * Which states outside SST still need a registration and filing process? * Is the provider's free scope enough, or will you pay for extra services? ## How does Kintsugi fit with SST? Kintsugi monitors nexus across all 50 states, and you can register and file in both SST and non-SST states in one place. Paid plans start at $75 per filing or registration, with no per-state subscription. See our [pricing](/pricing) for details, and compare it with [Avalara's published pricing](/blog/avalara-pricing) if you are weighing a Certified Service Provider. Our [guide to filing sales tax online by state](/blog/how-to-file-sales-tax-online-by-state) covers the non-SST states. ## Frequently asked questions ### What does SST stand for? Streamlined Sales Tax. The agreement is formally the Streamlined Sales and Use Tax Agreement (SSUTA). ### Which states are in Streamlined Sales Tax? Twenty-three full members (Arkansas, Georgia, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Utah, Vermont, Washington, West Virginia, Wisconsin, Wyoming) and one associate member, Tennessee. ### Is Streamlined Sales Tax mandatory? No. A seller chooses whether to register through the system. A seller with nexus still has to collect tax in each state where it is required to. ### Does registering through SSTRS cost money? The Board says there is no fee to register through SSTRS, though an individual state may charge a fee where the law requires it. ### Does SST registration cover past tax I owe? Generally no. The Board says that, except in states offering amnesty, registering through the system does not relieve you of tax liability for earlier periods. ### Is SST filing really free? It is free from a Certified Service Provider if you meet the CSP-compensated seller tests in that state. If you do not, or you sell in non-member states, the provider may charge. ### Does SST apply to California or Texas? No. They are not SST members, so you register and file there directly. ## Sources * Streamlined Sales Tax Governing Board, [Streamlined Sales Tax](https://www.streamlinedsalestax.org/), checked October 9, 2026. * Streamlined Sales Tax Governing Board, [Free services from Certified Service Providers](https://www.streamlinedsalestax.org/certified-service-providers/freeservices), checked October 9, 2026. * Streamlined Sales Tax Governing Board, [Sales tax registration (SSTRS)](https://www.streamlinedsalestax.org/for-businesses/sales-tax-registration-sstrs), checked October 9, 2026. * Streamlined Sales Tax Governing Board, [FAQs about Streamlined](https://www.streamlinedsalestax.org/Shared-Pages/faqs/faqs---about-streamlined), checked October 9, 2026. * Streamlined Sales Tax Governing Board, [Certified Service Providers](https://www.streamlinedsalestax.org/certified-service-providers/certified-service-providers-about), checked October 9, 2026.