Revised April 1, 2009
Streamlined Sales Tax (SST)
Update:
In 2007, the Streamlined Sales and Use Tax Agreement was amended to allow states the option of taxing instate sales of tangible personal property at the point of sale. This change allows Utah to keep its current rules for instate sales and be in compliance with the Agreement.
During the 2008 General Session, the Utah Legislature adopted H.B. 206, Tax
Amendments. This bill (effective Jan. 1, 2009) brings Utah into compliance with the Streamlined Sales Tax Agreement, as follows:
- Allows certified service providers relief from liability for relying on Tax Commission-certified software or databases.
- Allows amnesty for sellers who voluntarily sign up with the other states that are part of the SST Agreement.
- Provides a monetary allowance for voluntary filers.
- Requires non-nexus out-of-state sales to be taxes using the rate at the point of delivery rather than the lowest common combined rate.
- Broadens the dental prosthetic exemption.