Streamlined Sales and Use Tax Agreement

Overview
The Streamlined Sales and Use Tax Agreement (SSUTA) is a cooperative effort of 44 states, the District of Columbia, local governments and the business community to simplify and make more uniform sales and use tax collection and administration by retailers and states. It is intended to reduce the cost and administrative burdens on retailers that collect the sales tax, particularly retailers operating in multiple states. It would encourage "remote sellers" selling over the Internet and by mail order to collect tax on all sales. It seeks to make local "brick-and-mortar" stores and remote sellers all operate by the same rules and in the same competitive environment.