Streamlined Sales Tax Project
The Streamlined Sales Tax Project is an effort created by state governments, with input from local governments and the private sector, to simplify and modernize sales and use tax collection and administration.
The heart of the project rests on the SSTP Agreement adopted on November 12, 2002, amended November 19, 2003, November 16, 2004 and April 16, 2005. It is the purpose of the SSTP Agreement to simplify and modernize sales and use tax administration in the member states in order to substantially reduce the burden of tax compliance. The Agreement focuses on improving sales and use tax administration systems for all sellers and for all types of commerce through all of the following:
(1) State level administration of sales and use tax collections
(2) Uniformity in the state and local tax bases
(3) Uniformity of major tax base definitions
(4) Central, electronic registration system for all member states
(5) Simplification of state and local tax rates
(6) Uniform sourcing rules for all taxable transactions
(7) Simplified administration of exemptions
(8) Simplified tax returns
(9) Simplification of tax remittances
(10) Protection of consumer privacy
For more information on the project, the national SSTP Web site is http://www.streamlinedsalestax.org/.
When did Arkansas’ law changes become effective for Streamline Sales Tax Compliance?
Most of Arkansas’ law to comply with the SSTP Agreement became effective January 1, 2008.
Is this a new tax?
No. This is not a new tax. The Streamlined Sales Tax Initiative is a way to simplify sales tax and create uniformity throughout all the participating states.
How will SSTP make it easier for sellers to comply with the tax laws?
There are several ways in which the Streamlined Sales Tax Project is designed to simplify compliance. These include:
- Uniform definitions within tax laws: Streamline provides for definitions of terms that are common in sales tax laws across the country.
- Tax Rate simplification: States are allowed one state rate plus one additional state sales and use tax rate in limited circumstances, such as food and food ingredients. Currently, there are two Arkansas state sales tax rates: 6.500% state sales and use tax and 1.500% food and food ingredients.
- Uniform Tax base: If a member state has local jurisdictions that levy a sales and use tax, all local jurisdictions in the state shall have a common tax base. This provision does not apply to sales or use taxes levied on the retail sale or transfer of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.
- Uniform Sourcing Rules: Under SSTP, the states must have uniform and simple rules for how they will source transactions to state and local governments. Sourcing is the term used to describe which state and local jurisdictions have the right to tax a transaction. The uniform rules are based on the destination/delivery or receipt by the purchaser and will be the same rules for tangible personal property and services.
- Caps and thresholds: Member states are not allowed to require sellers to administer caps and thresholds in calculation of sales tax.
|Arkansas Member State Documents|
|Streamlined Sales Tax Registration|
|Streamlined Sales Tax Certified Service Providers|
|Tax Rate Lookup|
|Streamline Sales Tax State Taxability Matrices|
|Limited Power of Attorney/Agent Authorization|
Best Practices Matrix
|2014 Best Practices|
Current Arkansas Re-Certification Documents
|2017 Arkansas Taxability Matrix|
|2017 Certificate of Compliance|
|2017 Re-Certification Letter|
Prior Years Arkansas Re-Certification Documents
- Sales and Use Tax
- Consumer Use Tax Project
- Miscellaneous Tax
- Motor Fuel Tax
- Revenue Rules
- Sales and Use Tax
- Remote Sellers
- Arkansas Remote Seller Frequently Asked Questions (FAQs)
- Candy, Soft Drinks, and Digital Products
- 2017 What's New
- 2015 What's New
- 2014 What's New
- 2018 Sales Tax Holiday
- Business Closure Orders
- City & County Tax Rates
- Consumer Use Tax
- Due Dates
- Electronic Filing and Payment Options
- Exemption Statistics
- Farm Utility Exemption Notice
- Sales and Use Tax Forms
- Local Sales and Use Tax Information
- Local Tax Lookup Tools
- NAICS Code Information
- Permit ID Inquiry
- Recent Changes for Local Taxes
- Recent Changes in State Taxes
- Report Suspicious Tax Activity
- Return File Upload Information
- Special Event Sales Tax Info
- State Tax Rates
- Streamlined Sales Tax Project
- Streamlined Tax Lookup
- Tax Collection Data
- Tax Rate Charts
- Voluntary Disclosure Program
- Who Must Pay By EFT?
- Sales and Use Tax FAQs
- Other State Tax Agencies
- Tax Clearance or Certificate of Tax Standing Procedures
- Tax Credits/Special Refunds
- Taxpayers Bill of Rights