The Streamlined Sales and Use Tax Agreement entered into force on 1 October 2005. This agreement is a transnational simplification of the various laws on sale and use. This agreement is the joint effort of 44 states, the District of Columbia, local governments and members of the business community, to develop measures to design and implement a system that simplifies the collection and transfer of sales and use taxes between retailers and states. Under SSUTA, qualified buyers can apply for a revenue tax exemption in Minnesota or other member states by completing an exemption form: Minnesota is a member of the Streamlined Sales and Use Tax Agreement (SSUTA). These increased efforts are aimed at simplifying and modernising the management of sales and user taxes in order to significantly reduce the burden of tax compliance. Sellers who voluntarily agree to collect and pay sales and/or use taxes in the Member States may be entitled to amnesty. TSD-420 Important Note on Food Prepared for Human Consumption On the Streamlined Sales Tax Governing Board, Inc. website: The streamlined Registration System allows you to register in all Member States or limit your registration to certain Member States. When registering, you can also select a Certified Service Provider (CSP) who can file your VAT returns with the Member States. 2008-27 Application and Salvatorial Clause of Bundled Transactions details of Minnesota`s membership on the Streamlined Sales Tax Governing Board website. 2008-29 Exemption from certain responsibilities for public and local taxes Broadcast and service certificates: 14.06.2005 29.04.2005 Main Street Fairness Act of 2003 (H.B. 3014) Summary You can also print a hard copy of the CST-200 Consumer Sales and Service Tax Return. West Virginia became a full member of the Streamlined Sales and Use Tax Agreement after all the conditions for membership were met.

2009-26 Exemption from Certain Liability for Certified Sellers and Service Providers Public Comment: Response Received Letter of Transmitting Note: Your registration on this system cannot at any time be used as a factor in determining whether you have a connection to Minnesota for a tax…