Streamlined Sales Tax 2026 — Member States & How to Register

The Streamlined Sales Tax (SST) program is the closest the US has to a unified sales tax registration system. A single application — the Streamlined Sales Tax Registration System (SSTRS) — covers 23 full member states simultaneously, with no per-state registration fees. If you are onboarding to multi-state compliance, SST is the right starting point for the states it covers.

What Is the Streamlined Sales Tax Program?

The SST program is a cooperative agreement among US states, created in 2000 to simplify and standardize sales tax compliance for remote sellers. It emerged from the recognition that the patchwork of differing state rules — varying definitions, rate structures, and exemption categories — made multi-state compliance prohibitively complex for small and mid-size sellers.

SST member states agree to adopt uniform definitions and simplified rules in several areas:

Product definitions — consistent categorization for food, clothing, medicine, and other commonly purchased goods
Exemption certificates — a uniform exemption certificate form accepted across all member states
Sourcing rules — consistent application of destination-based sourcing
Rate simplification — states agree to limit the number of rate levels and provide accurate rate databases

In return, remote sellers who register through SST can use Certified Service Providers (CSPs) — tax software vendors that have been audited and approved by SST — to handle rate calculation at no cost to the seller in many states.

The 23 SST Member States

As of 2026, 23 states are full SST members, plus Tennessee as an associate member. A single SSTRS registration covers all 23 full members.

State	Rate	Digital Goods	Filing
Arkansas	6.5%	Taxable	Monthly
Georgia	4%	Not taxable	Monthly
Indiana	7%	Taxable	Monthly
Iowa	6%	Taxable	Quarterly
Kansas	6.5%	Taxable	Monthly
Kentucky	6%	Taxable	Monthly
Michigan	6%	Not taxable	Monthly
Minnesota	6.875%	Taxable	Quarterly
Nebraska	5.5%	Taxable	Monthly
Nevada	6.85%	Not taxable	Monthly
New Jersey	6.625%	Partially taxable	Monthly
North Carolina	4.75%	Taxable	Monthly
North Dakota	5%	Not taxable	Quarterly
Ohio	5.75%	Taxable	Monthly
Oklahoma	4.5%	Not taxable	Monthly
Rhode Island	7%	Taxable	Monthly
South Dakota	4.2%	Taxable	Quarterly
Utah	4.85%	Taxable	Quarterly
Vermont	6%	Taxable	Quarterly
Washington	6.5%	Taxable	Monthly
West Virginia	6%	Taxable	Quarterly
Wisconsin	5%	Taxable	Monthly
Wyoming	4%	Not taxable	Quarterly

Associate member: Tennessee participates in SST with some limitations. Tennessee-specific rules still apply — verify the current scope of associate membership before relying on SSTRS for Tennessee.

How to Register Through SSTRS

The Streamlined Sales Tax Registration System is available at sstregister.org. Registration is free — there are no state filing fees for SST registrations (some individual state permits have fees if registering outside SST, but SST registration itself is free).

Step-by-step SSTRS registration:

Go to sstregister.org and select “Register”
Create an account — provide your business email and set a password
Complete the application — you will be asked for:
- Business name and EIN (Employer Identification Number)
- Business address (foreign addresses are accepted)
- Business type and industry
- Whether you are a new registrant or updating existing registrations
Select which member states to register in — you can register in all 23, or only the states where you have nexus or anticipate crossing thresholds
Choose a Certified Service Provider (optional but recommended — see below)
Submit — registration is processed centrally and forwarded to each selected state’s tax authority

You will receive confirmation and, in most states, your account numbers within 2–4 weeks.

Who can use SSTRS:

US-based sellers
Foreign sellers (non-US businesses) — SSTRS accepts international registrations; you need a US EIN first (obtain via IRS Form SS-4)
Sellers of any size — there is no minimum revenue requirement to register through SST

Certified Service Providers (CSPs)

A key SST benefit is the Certified Service Provider (CSP) program. CSPs are tax software vendors that have been certified by SST to provide accurate, state-conforming tax calculation.

If you register through SST and use an SST-certified CSP, the CSP provides free tax calculation software for your SST member state sales in many cases. The state — not you — pays the CSP for this service out of tax revenue. This effectively means:

Accurate rate calculation for all 23 SST member states at no charge to you
The CSP’s calculation is backed by the SST states, providing protection from audit liability if the CSP makes a calculation error
Simplified filing in many SST states through the CSP’s platform

Current SST-certified CSPs include:

Avalara — enterprise-grade, integrates with most major platforms
TaxCloud — free for SST states, strong for e-commerce sellers
Taxjar (via AutoFile add-on) — popular for Shopify and WooCommerce sellers
Sovos — enterprise
AccurateTax — smaller businesses

CSP certification is maintained by SST and the list changes. Verify current CSP status at streamlinedsalestax.org before selecting a provider.

What SST Covers — and What It Doesn’t

SST covers:

Registration in all 23 member states through one application
Standardized exemption certificates (SST Exemption Certificate accepted in all member states)
Free tax calculation when using a CSP
Audit protection for CSP-calculated taxes

SST does NOT cover:

Filing returns — you still need to file periodic returns in each state (monthly, quarterly, or annually per state). Many CSPs include AutoFile capabilities for an additional fee
Non-member states — the 27 non-member states (including California, New York, Texas, Florida, Illinois, and others) require separate direct registration and are not part of the SSTRS
Colorado’s Home Rule cities — even though Colorado is not an SST member, this is worth noting separately: 70+ Colorado municipalities require independent registration that no multi-state registration system covers
Physical nexus obligations — if you have FBA inventory or employees in a state, you have physical nexus regardless of SST registration; SST handles the registration mechanics, not the nexus determination

States NOT in SST — Separate Registration Required

The 27 states (plus DC) that are not SST members require direct registration with each state’s Department of Revenue:

High-priority non-members for most sellers:

California — $500,000 threshold; register at cdtfa.ca.gov
New York — $500,000 + 100 transactions; register at tax.ny.gov
Texas — $500,000 threshold; register at comptroller.texas.gov
Florida — register at floridarevenue.com
Illinois — register at mytax.illinois.gov
Pennsylvania — register at mypath.pa.gov
Washington — note: Washington IS an SST member; register via SSTRS

Other non-SST states requiring direct registration: Alabama, Alaska, Arizona, Colorado, Connecticut, Hawaii, Idaho, Louisiana, Maine, Maryland, Massachusetts, Michigan (note: Michigan IS SST), Mississippi, Missouri, Montana (no tax), New Hampshire (no tax), New Mexico, Oregon (no tax), South Carolina, Tennessee (associate only), Virginia, Washington DC.

See the State Sales Tax Index for each state’s individual guide and registration portal.

SST and Foreign Sellers

Foreign sellers — businesses incorporated and operating outside the US — can register through SSTRS just like domestic sellers. Key requirements:

EIN first — you need a US Employer Identification Number before registering in any US state, including through SSTRS. Obtain one via IRS Form SS-4 (by phone, fax, or mail — no US presence required)
Business address — SSTRS accepts foreign mailing addresses; some individual states may require a US address or registered agent, but SST’s registration system generally accommodates foreign businesses
Compliance stack — for non-SST states, a registered agent service ($50–$200/year) provides a US address for registration purposes

See the Foreign Sellers Guide to US Sales Tax for the full registration sequence.

The SST Uniform Exemption Certificate

One of SST’s most practical benefits for B2B sellers is the SST Uniform Sales Tax Certificate — a single exemption certificate form that is accepted in all 23 member states.

Without SST, every state has its own resale certificate format, meaning a B2B seller accepting exemption certificates from buyers across multiple states must manage different forms for each state. The SST uniform certificate eliminates this for member states.

How it works:

Your B2B customer provides you with an SST Uniform Certificate instead of individual state certificates
One certificate covers all SST member states in which the buyer claims exemption
You retain the certificate and present it in the event of an audit
The certificate is available at streamlinedsalestax.org

For non-SST states, you still need each state’s individual exemption certificate format.