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Streamlined Sales Tax (SST)

SST & Business Licenses – Revised sample letters

SHB 3126, which passed in the 2008 session, clarifies that mere registration or compliance with SST does not otherwise impact nexus status for license or tax purposes.

AWC worked with the business community to develop several versions of model letters for cities to consider using when form letters are sent to businesses to inquire about license status or to explain license requirements to businesses that deliver goods into their jurisdictions after July 1, 2008.

AWC revised the letters in an effort to make the process less confusing and cumbersome to businesses by:

  • Simply using a bold format in the letter to highlight that if a business is located outside of the city and merely complying with the streamlined sales tax agreement without engaging in other business activities within the city, they do not need a business license.
  • For cities that use the questionnaire version of the model letter, using the first question to ask if they voluntary comply with the Streamlined Sales Tax Agreement. If they answer “yes”, it will indicate that they do not proceed with the questionnaire but request that they contact the city so the city can remove the business from their system.

Please click here to see the revised model letters. If you have any questions, contact Victoria Lincoln or Serena Dolly.

JLARC final audit report on SST mitigation released

JLARC’s final report on SST mitigation was presented at the January 5, 2011, meeting. JLARC reviewed to what extent the SST mitigation provisions compensate the local taxing jurisdictions impacted by the change in sourcing.

Mitigation payments history (Starting December 2008)

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Destination-based sales tax – Local government mitigation

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DOR destination-based sales tax online workshop

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Other implementation information

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