States
Which states are in the Streamlined Sales Tax program?
Simplify Sales Tax. Last updated 2026-09-01. Sources last verified 2026-08-21.
Twenty-four states are in the Streamlined Sales Tax program: 23 full members, plus Tennessee as its only associate member. If your state isn’t on the map below, nothing in the Streamlined Sales Tax program touches your filings there.
The 24 Streamlined member states
Table: every state in the Streamlined Sales Tax program, its membership status, the date its participation took effect, and whether the state publishes its own SST guidance. Checked August 21, 2026.
| State | Status | Participating since | Own SST page |
|---|---|---|---|
| Arkansas | Full member | January 1, 2008 | Yes |
| Georgia | Full member | January 1, 2011 as an associate member, full member July 1, 2011 | Yes |
| Indiana | Full member | October 1, 2005 | Yes |
| Iowa | Full member | October 1, 2005 | Yes |
| Kansas | Full member | October 1, 2005 | Yes |
| Kentucky | Full member | October 1, 2005 | Yes |
| Michigan | Full member | October 1, 2005 | Yes |
| Minnesota | Full member | October 1, 2005 | Yes |
| Nebraska | Full member | October 1, 2005 | Yes |
| Nevada | Full member | April 1, 2008 | Yes |
| New Jersey | Full member | October 1, 2005 | Yes |
| North Carolina | Full member | October 1, 2005 | Yes |
| North Dakota | Full member | October 1, 2005 | None published |
| Ohio | Full member | October 1, 2005 as an associate member, full member January 1, 2014 | Yes |
| Oklahoma | Full member | October 1, 2005 | None published |
| Rhode Island | Full member | January 1, 2007 | Yes |
| South Dakota | Full member | October 1, 2005 | None published |
| Tennessee | Associate member | October 1, 2005 | Yes |
| Utah | Full member | October 1, 2005 as an associate member, full member October 1, 2012 | Yes |
| Vermont | Full member | January 1, 2007 | Yes |
| Washington | Full member | July 1, 2008 | Yes |
| West Virginia | Full member | October 1, 2005 | Yes |
| Wisconsin | Full member | October 1, 2009 | None published |
| Wyoming | Full member | January 1, 2008 | Yes |
Membership status and effective dates from each state’s page on the Governing Board’s site, checked August 21, 2026.
Oklahoma is the one state without a page of its own here. What Oklahoma publishes about its participation is the program’s own rules rather than anything specific to Oklahoma, and this row is all of it.
What SST membership changes for a seller collecting tax in a member state
Three things: you register once through the SSTRS instead of applying state by state, the member states share definitions and sourcing rules so one system can file across them, and selecting a state starts a filing obligation there. The mechanics are on how to register through the SSTRS and what your ongoing obligations are after registering. Whether you qualify to have that work paid for is a separate test, on whether you qualify for free CSP services.
How much of the country the program does not cover
The program covers 24 of the 45 states with a general sales tax, so if you sell nationally you’re running two processes: the member states, where the rules are shared, and everywhere else, where each state is on its own terms.
That’s the honest limitation of the whole program. It doesn’t simplify your sales tax. It simplifies part of it, and you still own the rest.
Which member states publish their own SST guidance
Twenty of the 24 keep a page of their own about their participation. North Dakota, Oklahoma, South Dakota and Wisconsin don’t, so in those four the Governing Board’s state page is the only published account of how the state handles the program, and anything more specific has to come from asking.
That’s worth knowing before you plan research time. A state’s own page is where you find the local wrinkles: how it sources local tax, what its return looks like, what it does differently from the program’s default. Where there’s no such page, budget a phone call instead.
Why Tennessee is an associate member and not a full member
Tennessee is an associate member rather than a full member, and it has been since October 1, 2005. Most published content either misses the distinction or treats it as a formality. It’s neither. Associate status is a finding the Governing Board makes about whether a state’s laws match the agreement, and Tennessee is the only state holding it. What it leaves open is whether the program’s own funding of certified providers reaches an associate member, which the public record doesn’t settle. Tennessee and the Streamlined Sales Tax program sets out what’s known and what isn’t.
When each state joined the Streamlined Sales Tax program
Initial participation dates run from October 1, 2005 to January 1, 2011, and three states completed a second step later: Georgia on July 1, 2011, Utah on October 1, 2012, and Ohio on January 1, 2014.
That’s useful twice over. A source listing a different number is probably old rather than wrong, and you shouldn’t plan around a state joining. The Governing Board is the only authority on the current roster, so if you need certainty on a given day, check the state’s own page rather than a summary, including this one.
Where to go next
Twenty-three of the 24 have a page here, carrying what’s specific to that state and where to register. Where a state publishes nothing of its own, the row above is what there is. If you’re earlier than that, start with what the SST program is and where it stops, or whether your business should enroll.