Streamlined Sales and Use Tax Project

Overview
The Streamlined Sales and Use Tax Project (SSTP) was created in 2000 by 43 states and the District of Columbia. These states and the District of Columbia wanted to simplify and better synchronize individual state sales and use tax laws. Its stated goal was to create a simplified sales tax system so all types of vendors &mdash; from traditional retailers to those conducting trade over the Internet &mdash; could easily collect and remit sales taxes. The member states believe that a simplified, relatively uniform tax code across states would make it easier for remote vendors to collect sales taxes on goods sold to out-of-state customers.

The SSTP was dissolved once the Streamline Sales and Use Tax Agreement (SSUTA) became effective on October 1, 2005. The project is now being spearheaded by the Streamlined Sales Tax Governing Board.