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Streamlined Sales and Use Tax:SST States & Sourcing RulesBrought to you by:
| SST Member States and Sourcing Rules Overview (Updated March 1, 2012) |
| Jurisdiction |
SST State Status |
SST Sourcing Rules |
| Alabama |
Advisory State-Not Conforming |
Destination |
| Alaska |
Non-Sales Tax State |
N/A-No State Sales Tax |
| Arizona |
Advisory State-Not Conforming |
Origin |
| Arkansas |
Full Member State |
Destination |
| California |
Advisory State-Not Conforming |
Modified Origin* |
| Colorado |
Non-Participating State |
Destination |
| Connecticut |
Non-Participating State |
Destination |
| Delaware |
Non-Sales Tax State |
N/A-No State Sales Tax |
| District of Columbia |
Advisory State-Not Conforming |
Destination |
| Florida |
Advisory State-Not Conforming |
Destination |
| Georgia |
Full Member State |
Destination |
| Hawaii |
Advisory State-Not Conforming |
Destination |
| Idaho |
Project State-Not Advisory |
Destination |
| Illinois |
Advisory State-Not Conforming |
Origin |
| Indiana |
Full Member State |
Destination |
| Iowa |
Full Member State |
Destination |
| Kansas |
Full Member State |
Destination |
| Kentucky |
Full Member State |
Destination |
| Louisiana |
Advisory State-Not Conforming |
Destination |
| Maine |
Advisory State-Not Conforming |
Destination |
| Maryland |
Advisory State-Not Conforming |
Destination |
| Massachusetts |
Advisory State-Not Conforming |
Destination |
| Michigan |
Full-Member State |
Destination |
| Minnesota |
Full-Member State |
Destination |
| Mississippi |
Advisory State-Not Conforming |
Origin |
| Missouri |
Advisory State-Not Conforming |
Origin |
| Montana |
Non-Sales Tax State |
N/A-No Sales Tax |
| Nebraska |
Full-Member State |
Destination |
| Nevada |
Full-Member State |
Destination |
| New Hampshire |
Non-Sales Tax State |
N/A-No Sales Tax |
| New Jersey |
Full-Member State |
Destination |
| New Mexico |
Advisory State-Not Conforming |
Origin |
| New York |
Advisory State-Not Conforming |
Destination |
| North Carolina |
Full-Member State |
Destination |
| North Dakota |
Full-Member State |
Destination |
| Ohio |
Associate Member State-Flex to Full |
Destination** |
| Oklahoma |
Full Member State |
Destination |
| Oregon |
Non-Sales Tax State |
N/A-No Sales Tax |
| Pennsylvania |
Project State-Not Advisory |
Origin |
| Rhode Island |
Full-Member State |
Destination |
| South Carolina |
Advisory State-Not Conforming |
Destination |
| South Dakota |
Full Member State |
Destination |
| Tennessee |
Associate Member State-Flex to Full |
Destination |
| Texas |
Advisory State-Not Conforming |
Origin |
| Utah |
Associate Member State-Flex to Full |
Origin |
| Vermont |
Full Member State |
Destination |
| Virginia |
Advisory State-Not Conforming |
Origin |
| Washington |
Full Member State |
Destination |
| West Virginia |
Full Member State |
Destination |
| Wisconsin |
Full Member State |
Destination |
| Wyoming |
Full Member State |
Destination |
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* California is a modified origin state. State, county and city taxes are due at the origin, and the district transaction taxes are due at the destination.
** Ohio based vendors have the option to collect at origin by making an election to do so with the state.
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Understanding SST State Sourcing Rules
Sales tax on retail sales is determined by whether the seller is located in an origin or destination-based state. In an origin-based state such as Illinois, the buyer would pay the sales tax rate of the city in which the seller is located. In Washington, a destination-based state, buyer would pay the sales tax rate of the city in which they reside.
Note: This document incorporates research based on source and reference materials published by the Streamlined Sales Tax Governing Board, Inc. promoting a streamlined sales tax system for the 21st Century.
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