The Streamlined Sales Tax Project (SSTP), also referred to as the Streamlined Sales and Use Tax Agreement (SSUTA), is an effort to simplify the collection of sales and use taxes in the United States. The goal of SSTP is to minimize differences between state tax systems. 

Membership in the SSTP is voluntary. As of 2024, Arizona is not a member. 

Simplified Sales Tax 

The push for SSTP began with the rise of online retail. While interstate sales occurred before the advent of online shopping in the form of catalogs and other mail-order options, the Internet drastically changed how people buy products. The SSTP was intended to help simplify this process by encouraging states to adopt uniform state and use tax policies and laws. 

SSTP achieves this goal by: 

By adopting uniform sales and use taxes, the hope is to make it easier for businesses to operate in multiple states. These uniform policies can reduce business expenses. For example, Arkansas and Georgia are both full members of SSTP. Rather than having to know the sales and use taxes for both states, a business needs to know only one set of laws. 

Uniformity in the laws can also help reduce confusion and mistakes. It can also help level the playing field. SSTP can make it easier for smaller businesses to operate in multiple states, ideally putting online retailers and brick-and-mortar businesses on equal footing. Initially, online retail was not taxed, which put a burden on local businesses. It also reduced how much sales tax states collected. 

If you need help, call Senior Partner, Tax Controversy Attorney, and former IRS attorney Brandon A. Keim at (602) 200-7399 or contact him online to discuss your options.