The Streamlined Sales Tax Governing Board has approved amendments to the SSUTA to address sourcing transactions involving digital goods when complete street address information is not needed. The amendments allow member states to assign the highest, lowest, or blended tax rate in a five-digit zip code area and require the lowest combined tax rate in a nine-digit zip code area if there are multiple tax rates. Member states must maintain a database for assigning tax rates to zip codes. Additional amendments provide seller liability and relief provisions when address information is not provided by purchasers or requested by sellers. For further inquiries, please contact us.
Source Deloitte
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