Streamlined Sales Tax (SST) is a program that simplifies the process of collecting sales and use tax on businesses operating in multiple states.
Indiana is one of 24 participating states working to simplify tax laws, apply standard tax definitions, use common forms and procedures, and certify tax administration software to ease tax collection in full member and associate member states.
Member states
- Full Member State has laws that fully comply with the Streamlined Sales and Use Tax Agreement.
- Associate Member State has laws that comply with a majority of the Streamlined Sales and Use Tax Agreement (some are not compliant)
Register
Businesses must register through the Streamlined Sales Tax® Registration System and may register for all or selected full and associate member states. Once complete, DOR sends an SST Welcome Letter containing information for Indiana.
Seller models
When businesses register, they choose their seller model based on how they will file their tax returns.
- Model 1: a business registered under the Agreement that has selected Certified Service Provider (CSP) as its agent to perform the business's sales and use tax functions
- Model 2: business buys software certified by the Governing Board (Certified Automated Software (CAS))
- Model 3: Business creates and uses internal software (must have over $500 million in annual sales revenue and do business in at least five member states)
- Model 4: business files return without using a CSP or CAS
Indiana business rules
Develop retail sales tax calculation engines for SST.
Indiana contact
Indiana-specific questions? Email DOR or call 317-615-2900