Streamlined Sales Tax Project

What is the Streamlined Sales and Use Tax?

The Streamlined Sales and Use Tax was created by the National Governor’s Association (NGA) and the National Conference of State Legislatures (NCSL) in the fall of 1999 to develop a simpler, business-friendly sales tax system. NGA and NCSL leaders were members of the Advisory Commission on Electronic Commerce that was created when the Internet Tax Freedom Act was passed. Because of the Advisory Commission’s work, the NGA and NCSL leaders were concerned that a 1930's sales tax would not be relevant in 21st century commerce.

The Streamlined Sales and Use Tax Agreement (SSUTA) is the result of the cooperative effort of 44 states, the District of Columbia, local governments and the business community to simplify sales and use tax collection and administration by retailers and states. The Agreement minimizes costs and administrative burdens on retailers that collect sales tax, particularly retailers operating in multiple states. It encourages "remote sellers" selling over the Internet and by mail order to collect tax on sales to customers living in the Streamlined states. This Agreement ensures that all retailers can conduct their business in a fair, competitive environment.

The SSUTA focuses on the following:

  • • State level administration of sales and use tax collections.
  • • Uniformity in the state and local tax bases.
  • • Uniformity of major tax base definitions.
  • • Central, electronic registration system for all member states.
  • • Simplification of state and local tax rates.
  • • Uniform sourcing rules for all taxable transactions.
  • • Simplified administration of exemptions.
  • • Simplified tax returns.
  • • Simplification of tax remittances.
  • • Protection of consumer privacy.

Today there are twenty-four full member states of the Streamlined Sales and Use Tax Organization. South Dakota has been a full member state since 2005. These states, which represent over 31% of the population, have adopted the simplification measures in the Agreement and more states are moving to adopt the simplification measure.



Streamlined Sales and Use Tax Governing Board

For information on the Streamlined Sales and Use Tax Agreement and federal legislation, such as the Marketplace Fairness Act.

Streamlined Sales and Use Tax Participating States



Registration:

As a seller, you may use the Streamlined Sales Tax Registration System to establish a sales tax account with all SSUTA member states in a single registration. This Registration does not let you limit your registration to specific states, but you may indicate you will not be filing returns in states you anticipate no taxable sales.

If you only need to register for one or two states go directly to that state’s registration. See the Participating States for links to their websites.

If you only need to register for South Dakota go to: http://sd.gov/taxapp

FAQ

The Streamlined Sales Tax website provides information on the Streamlined Agreement, Registration System, Returns and Payments, Tax Matrices, Exemption Certificates, Audits and Compliance, and Certified Service Providers.

Download Rates and Boundary Databases

Under the SSUTA, South Dakota must provide data showing tax rates based on addresses. This information helps out-of-state sellers know what rate to charge when delivering a taxable product or service in the state.

Rates & Boundary Database Instructions

Simplified Electronic Return

A Simplified Electronic Return (SER) was developed by Streamlined States to report state and local sales and use taxes. However, if you owe additional taxes to South Dakota, such as Tourism Tax, Municipal Gross Receipts Tax, 911 Surcharges, or Motor Vehicle Leasing Taxes, you will also need to file a state sales and use tax return. Businesses may file electronically using a SER if they have the necessary technology.

SD Information for Streamlined Sales Tax Participants

Information on Registration and reporting and paying taxes in South Dakota.

SD Tax Matrix

Shows how South Dakota taxes certain products or services defined by the SSUTA.

SD Certificate of Compliance



30 Day Notice before Assessment for Remote Sellers

Home  |  SD.GOV  |  DOR Intranet
445 E Capitol Avenue, Pierre, SD 57501




© Copyright 2012 - State of South Dakota