Streamlined sales tax®

What is the Streamlined Sales and Use Tax Agreement (SSUTA)?

The SSUTA is a cooperative effort of member states to simplify and make sales and use tax collection and administration more uniform. The intention of this agreement is to reduce the cost and administrative burdens on retailers that collect the sales tax, particularly retailers that operate in multiple states.

What does this mean for Washington?

As part of this membership, Washington moved to a destination-based local sales tax system. Washington became a member of the SSUTA on July 1, 2008. Washington has a seat on the Governing Board of the Agreement and votes on amendments to and interpretations of the SSUTA.

What is a CSP?

A CSP is an agent certified under the Streamlined Sales and Use Tax Agreement. The purpose of a CSP is to allow a business to outsource most of its sales tax administration responsibilities. For more information, see CSP information on the National Streamlined Sales Tax® website.

Sales & use tax information

Rates

2024: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2023: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2022: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2021: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2020: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2019: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2018: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)

Boundaries

2024: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2023: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2022: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2021: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2020: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2019: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)
2018: Quarter 4 (Oct 1 - Dec 31)
Quarter 3 (July 1 - Sept 30)
Quarter 2 (April 1 - June 30)
Quarter 1 (Jan 1 - March 31)

Sales & use tax deductions

Retail sales tax reported on SER (Line Code 79)

Businesses with an SST account may claim this deduction on their excise tax return, if a CSP reports their sales tax on a Simplified Electronic Return (SER).

SST Exemptions (Line Code 80)

A CSP may use this deduction to claim exemptions on an SER return. All exemptions the CSP claims are subject to review during the regularly scheduled CSP audit.

Retail sales tax reported on ISR deduction (Line Code 95)

Businesses without an SST account may claim this deduction on their excise tax return, if a third party reports their sales tax on an Individual Streamlined Sales Tax Simplified Electronic Return (ISR).

Sales & use tax credits

SST Allowance Retained by CSP (Credit ID 600)

The law allows CSPs, by contract with the SSUTA Governing Board, to keep a portion of the sales/use tax for certain sellers that register through the Streamlined Sales Tax Registration system. See WAC 458-20-277.

SST CAS Allowance credit (Credit ID 603)

The law allows certain businesses using Certified Automated System (CAS) software a credit against the sales/use tax they collect and report on their excise tax return. See WAC 458-20-27701.