The Streamlined Sales Tax Agreement is a compact of states joining together to give common definitions and rules for sales and use taxes across the participating states. Please see links below to specific Streamlined Sales Tax information.
Registration and Filing Instructions
Filing Procedures for Model 4, Voluntary Filers
- Taxpayers should register for Streamlined Sales Tax through the national registration site.
- Taxpayers will be required to file a Simplified Electronic Return in any month where they have Kentucky sales.
- If the business is registered through the national registration site indicating they have no Kentucky sales they will not be required to file until they have a sale in Kentucky.
Once registered, taxpayers will be able to file and make payment electronically.
Other SST Membership Documents
Petition for Membership in Streamlined Sales Tax AgreementSST Press ReleaseCompliance Checklist KY
SST Memo 06-10-05