Streamlined Sales and Use Tax:
SST States & Sourcing Rules
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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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