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Streamlined Sales and Use Tax

SST States & Sourcing Rules

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SST Member States and Sourcing Rules Overview (Updated August 5, 2013)
Jurisdiction SST State Status SST Sourcing Rules
Alabama Advisory State-Not Conforming Destination
Alaska Non-Sales Tax State N/A-No State Sales Tax
Arizona Advisory State-Not Conforming Origin
Arkansas Full Member State Destination
California Advisory State-Not Conforming Modified Origin*
Colorado Non-Participating State Destination
Connecticut Non-Participating State Destination
Delaware Non-Sales Tax State N/A-No State Sales Tax
District of Columbia Advisory State-Not Conforming Destination
Florida Advisory State-Not Conforming Destination
Georgia Full Member State Destination
Hawaii Advisory State-Not Conforming Destination
Idaho Project State-Not Advisory Destination
Illinois Advisory State-Not Conforming Origin
Indiana Full Member State Destination
Iowa Full Member State Destination
Kansas Full Member State Destination
Kentucky Full Member State Destination
Louisiana Advisory State-Not Conforming Destination
Maine Advisory State-Not Conforming Destination
Maryland Advisory State-Not Conforming Destination
Massachusetts Advisory State-Not Conforming Destination
Michigan Full-Member State Destination
Minnesota Full-Member State Destination
Mississippi Advisory State-Not Conforming Origin
Missouri Advisory State-Not Conforming Origin
Montana Non-Sales Tax State N/A-No Sales Tax
Nebraska Full-Member State Destination
Nevada Full-Member State Destination
New Hampshire Non-Sales Tax State N/A-No Sales Tax
New Jersey Full-Member State Destination
New Mexico Advisory State-Not Conforming Origin
New York Advisory State-Not Conforming Destination
North Carolina Full-Member State Destination
North Dakota Full-Member State Destination
Ohio Associate Member State-Flex to Full Destination**
Oklahoma Full Member State Destination
Oregon Non-Sales Tax State N/A-No Sales Tax
Pennsylvania Project State-Not Advisory Origin
Rhode Island Full-Member State Destination
South Carolina Advisory State-Not Conforming Destination
South Dakota Full Member State Destination
Tennessee Associate Member State-Flex to Full Destination
Texas Advisory State-Not Conforming Origin
Utah Full Member State Origin
Vermont Full Member State Destination
Virginia Advisory State-Not Conforming Origin
Washington Full Member State Destination
West Virginia Full Member State Destination
Wisconsin Full Member State Destination
Wyoming Full Member State Destination

* California is a modified origin state. State, county and city taxes are due at the origin, and the district transaction taxes are due at the destination.

** Ohio based vendors have the option to collect at origin by making an election to do so with the state.

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.

BTW - don't forget to check these other Streamlined Sales Tax (SST) resource pages on


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