Sales tax glossary
What is Streamlined Sales Tax (SST)?
Streamlined Sales Tax (SST) is a cooperative program among states to simplify and standardize sales tax administration. Member states share common definitions and procedures, and remote sellers can register in several member states through one central application. Some sellers can use a state-funded certified service provider.
Example
A remote seller with nexus in several member states registers in all of them through the SST central registration system instead of filing a separate application with each state.
Why it matters for sellers
SST cuts paperwork for multi-state sellers, and qualifying remote sellers can have compliance services paid for by member states. Not every sales tax state is a member, so you'll still register directly in the others.
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Related terms
This definition is general information, not tax or legal advice. Rules vary by jurisdiction and change over time.
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