MultiState – Streamlined Sales and Use Tax Agreement Updates

SALT Report 2808 – The following states have updated their Streamlined Sales and Use Tax Certificates of Compliance and Taxability Matrix.


The Washington Department of Revenue has updated their taxability matrix to include:

  • Local telecommunications service are listed as taxable,
  • Citations have been changed in the definitions for mandatory and optional computer software maintenance contracts, and
  • Categories have been added for grooming and hygiene products for human use that meet the definition of a “drug” both with and without a prescription

Certificate of Compliance

The following product definition citations for “computer software maintenance contract,” “mandatory computer software maintenance contract,” and “optional computer software maintenance contract” have been amended.

For Further Information

Washington Department of Revenue – Taxability Matrix

Washington Department of Revenue – Certificate of Compliance


The Minnesota Department of Revenue notified the Streamlined Sales and Use Tax Governing Board that the State is in compliance with all of the provisions of the SST Agreement. The letter notes that the Legislature has enacted a good faith definition and a digital products definition that conform to the Agreement.

The letter also discusses Minnesota’s exemption for ready-to-eat meat and seafood sold in an unheated state by weight, and notes that last year the SST Governing Board found that Minnesota was not out of compliance with the Agreement on this particular issue.

For Further Information

Minnesota Department of Revenue – Recertification Letter


The Utah State Tax Commission revised their taxability matrix to reflect that grooming and hygiene products for human use that do not meet the definition of drug and that those products that do meet the definition of drug without a prescription are subject to sales and use tax.  However, products that meet the definition of drugs sold with a prescription are exempt.

For Further Information

Utah State Tax Commission – Taxability Matrix