Registration and reporting requirements for VAT distance sellers Learn more 1. Management of sales and use tax collection at the state level. A: Certified OHS service providers must comply with strict OHS standards for data processing and VAT information management. The free benefits and services included in the voluntary status are only available to sellers who enter into a contract with a CSP. The Streamlined Sales Tax (SSTP) project, first organized in March 2000, aims to simplify and modernize tax sales and management in the United States. It was created in response to Congressional efforts to permanently ban states from imposing turnover taxes on e-commerce. Since such a ban would have serious financial consequences for states, the SSTP began to try to minimize the many differences in states` VAT policies and practices. The SSTP was dissolved when the Streamlined Sales and Use Tax Agreement (SSUTA) entered into force on 1 October 2005.  The law allows certain companies that use CERTIFIED AUTOMATED SYSTEM (CAS) software to credit the sales/use tax they collect and report on their excise return. See WAC 458-20-27701. The efforts that became the Streamlined Sales Tax Governing Board began in March 2000. The goal of these efforts is to find solutions to the complexity of the public VAT systems that led to the U.S.
Supreme Court (Bellas Hess v. Illinois and Quill Corp. against North Dakota) decided that a state cannot require a seller who is not physically present in the state to levy taxes on sales to the state. The court found that the existing system was too complicated to be imposed on a company that did not have a physical presence in the state. The court said Congress has the power to allow states to require sellers from far and wide to collect taxes. A: Yes. Remote sellers who establish a Nexus based on revenue or transaction thresholds are not disqualified from obtaining voluntary status. The Supreme Court overturned Quill`s physical presence rule in South Dakota against Wayfair, Inc. (June 21, 2018).
If you are faced with VAT collection in multiple countries, it might be worth learning about it: Any business that qualifies as a voluntary seller in online streaming (SST) states can get free VAT calculation and reporting services from a certified service provider like Avalara…