Multi-State – Streamlined Sales and Use Tax Updates

SALT Report 1770 – The following states have made changes to their Streamlined Sales and Use Tax Taxability Matrix and Certificates of Compliance.

Nevada 

The Nevada Department of Taxation revised its Streamlined Sales and Use Tax Taxability Matrix and Certificate of Compliance to reflect the addition of statutory references and definitions in the digital products category.  The Certificate of Compliance changes include the replacement of statutory references under Section 317 Administration of Exemptions and Section 318 Uniform Tax Returns.

North Carolina 

The North Carolina Department of Revenue updated their Streamlined Sales and Use Tax Certificate of Compliance to reflect that they are in compliance with the provisions of the SST agreement and cites all applicable statutes, rules, and regulations as required.

North Dakota

The North Dakota State Tax Commissioner has revised its Streamlined Sales and Use Tax Taxability Matrix to reflect changes in the “drugs for human use” category noting that grooming and hygiene products that meet the definition of an over-the-counter drug are exempt if they are sold with a prescription.

For Further Information:

Nevada Department of Taxation

Taxability Matrix

Certificate of Compliance

North Carolina Department of Revenue

Certificates of Compliance

North Dakota Office of State Tax Commissioner

Taxability Matrix