Query Tool

Certificate of Compliance

Form: Current

Query Items for selected states to easily review and compare states responses.

Select the Current or Prior Matrix Query: Once or twice a year the Matrix or Certificate is updated to add new information. If you Query during this time (typically in July) not all states will have completed the current version. We recommend you query the current matrix whenever possible as answers may have changed since the prior version, and questions may have been changed or added. The Default is to query the current matrix.
Current Matrix Query: will pull information only for states that have published the current version. If a state has not published the current version, that state’s information will not show.
Prior Matrix Query: will pull information all states that have published the prior version and have not published the current version.

Select one or more states to include in the query.

Include All States
AR - Arkansas
GA - Georgia
IN - Indiana
IA - Iowa
KS - Kansas
KY - Kentucky
MI - Michigan
MN - Minnesota
NE - Nebraska
NV - Nevada
NJ - New Jersey
NC - North Carolina
ND - North Dakota
OH - Ohio
OK - Oklahoma
RI - Rhode Island
SD - South Dakota
TN - Tennessee
UT - Utah
VT - Vermont
WA - Washington
WV - West Virginia
WI - Wisconsin
WY - Wyoming

Select each section you want to query (be sure that all items you want in that section are checked) or select all sections from below using the checkboxes on the left.

Query results will be downloaded to an Excel file. (Download button is also located at the bottom of the page.)

All
Sections

SECTION
TOPIC DOCUMENT COMMENTS/ REFERENCE TO CRIC INTERPRETATIONS
DESCRIPTION
Is this requirement met by law, regulation or administrative practice (Yes or No). Enter N/A when not applicable.
If so, provide the citation for legal authority (statute, case, regulation, etc.)
For SST conforming changes, provide effective dates.
Notes (e.g., administrative practices, noncompliance explanations, etc.)

Section 107

Presidentially declared states of emergency

107010

Has the state taken any action affecting their sales and use tax laws or regulations in response to a presidentially declared state of emergency?

107020

Did the state provide at least 30 days between the enactment and the effective date of the legislative or executive action?

107030

If the state did not provide at least 30 days between the enactment date and the effective date, does the state provide the seller liability relief for incorrectly collecting tax if (1) the seller properly collected the tax based on the law immediately preceding the action; (2) the seller’s failure to properly collect the tax does not extend beyond thirty days after the effective date of the action; and (3) any tax collected by the seller must be remitted to the state?

Section 301

State level administration

301010
Does the state provide state level administration of state and local sales and use taxes?
301020
Are sellers and purchasers only required to register with, file returns and remit funds to a state-level authority?
301030
Does the state provide for the collection of any local taxes and distribute them to the appropriate taxing jurisdictions?
301040
Are audits conducted only by the state or by others authorized by the state to conduct an audit that includes both state and local taxes?
301050
Are local jurisdictions prohibited from conducting independent sales or use tax audits of sellers and purchasers except where authorized by state law to conduct an audit for the state and all local jurisdictions, subject to the same confidentiality and other protections and the same administrative and appeal procedures granted audits conducted by the state?
Section 302
State and local tax base
302010
Is the tax base for local jurisdictions identical to the state tax base, excluding (1) federal prohibitions; (2) motor vehicles, aircraft, watercraft, modular homes, manufactured homes or mobile homes; (3) fuels used to power motor vehicles, aircraft, locomotives, or watercraft; (4) electricity, piped natural or artificial gas or other fuels delivered by the seller; and (5) energy as defined in Section 302(4)?
302020
Does the tax base differ for state and local jurisdictions for motor vehicles, aircraft, watercraft, modular homes, manufactured homes or mobile homes?
302030
Does the tax base differ for state and local jurisdictions for fuels used to power motor vehicles, aircraft, locomotives or watercraft?
302040
Does the tax base differ for state and local jurisdictions for electricity, piped natural or artificial gas or other fuels delivered by the seller?
302050
Does the tax base differ for state and local jurisdictions for "energy" as defined in Section 302(4)?

302055?

This isn't a compliance issue but is something sellers and their agents should know.


C.1. Does the state allow the reporting of items with a different local base on the SER?


302060

This isn't a compliance issue but is something sellers and their agents should know.

C.2. Does the state provide information on the different bases in a separate boundary file using the format approved by the Governing Board?

302065

This isn't a compliance issue but is something sellers and their agents should know.

C.4. Did the state notify the Governing Board that it requires the separate reporting of these taxes on the SER and make the requirement effective no sooner than the first day of a calendar quarter beginning at least 6 months after notifying the Governing Board?

Section 303
Seller registration
303010
Is the state capable of pulling registration information from the central registration system?
303020
Does the state exempt a seller without a legal obligation to register from paying registration fees?
303030
Does the state allow a seller to register on the central registration system without a signature?
303040
Does the state allow an agent to register a seller on the central registration system?
Section 304
Notice for state tax changes
304010
Failure to meet these does not take a state out of compliance.
A1. Does the state provide sellers with as much advance notice as practicable of a rate change?
304020
A2. Does the state limit the effective date of a rate change to the first day of a calendar quarter?
304030
A3. Does the state notify sellers of legislative changes in the tax base and amendments to sales and use tax rules and regulations?
304040
C. Does the state relieve the seller of liability for failing to collect tax at the new rate if the state fails to provide for at least thirty days between the enactment of the statute providing for a rate change and the effective date of such rate change if (1) the seller collected tax at the immediately preceding effective rate and (2) the seller's failure to collect at the newly effective rate does not extend beyond thirty days after the date of enactment of the new rate? Note: This liability relief does not apply if the state establishes the seller fraudulently failed to collect tax at the new rate or solicits purchasers based on the immediately preceding rate.
Section 305
Local rate and boundary change
305010
Does the state have local jurisdictions that levy a sales or use tax? If yes, answer the following questions.
305020
A. Does the state limit the effective date of local rate changes to the first day of a calendar quarter after a minimum of 60 days notice?
305030
B. Does the state limit the effective date of local rate changes from catalog sales wherein the purchaser computed the tax based on local tax rates published in the catalog only on the first day of a calendar quarter after a minimum of 120 days notice?
305040
C. Does the state limit local boundary changes for the purposes of sales and use taxes to the first day of calendar quarter after a minimum of 60 days notice?
305050
D. Does the state provide and maintain a database with boundary changes?
305060
E. Does the state provide and maintain a database identifying all jurisdictional rate information using the FIPS codes?
305070
F1. Does the state provide and maintain a database that assigns each five digit and nine digit zip code within the member state to the proper tax rate and jurisdiction?
305080
F2. Does the state apply the lowest combined tax rate imposed in a zip code if the area in that zip code includes more than one tax rate?
305090
G. Does the state provide address-based boundary database records for assigning taxing jurisdictions and their associated rates? If yes, answer the following questions.
305100
1. Are the records in the same format as database records in F?
305110
2. Do the records meet the requirements of the Federal Mobile Telecommunications Sourcing Act?

305115


3. Does the state require that sellers and CSPs, in order to obtain the liability relief provided under Section 306 of this Agreement, use the address-based database records provided by that member state?

305120
SSTGB Rule 502
H. If the state has met the requirements of subsection (F) and elected to certify vendor provided address-based databases for assigning tax rates and jurisdiction:
305130
1. Are those databases in the same format as the database records approved pursuant to (G) of this section?
305140
2. Do those databases meet the requirements of the Federal Mobile Telecommunications Sourcing Act (4 U.S.C.A. Sec. 119 (a))?
Section 306
Relief from certain liability
306010
Does the state relieve sellers and CSPs from liability to the state and its local jurisdictions for collecting the incorrect amount of tax because of reliance on state provided data on rates, boundaries, and jurisdiction assignments?
Section 307
Database requirements and exceptions
307010
A. Does the state provide a database per Section 305, in downloadable format?
307020
If the state designates a vendor to provide the Section 305 database does the vendor's database meet the requirements of Sections 305, 306 and 307 and is provided at no cost to the user of the database?
Section 308
State and local tax rates
308010
A1. Does the state have more than one state sales and use tax rate on items of personal property or services other than (1) fuel used to power motor vehicles, aircraft, locomotives, or watercraft; (2) electricity, piped natural or artificial gas, or other fuels delivered by the seller; (3) the retail sale or transfer of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes; or (4) energy as defined in Section 302(4)?
308020
A2. Does the state have a single additional tax rate on food and food ingredients and drugs as defined by state law pursuant to the Agreement?
308030
B1. If the state has local jurisdictions with a sales or use tax, does any local jurisdiction have more than one sales tax rate or one use tax rate?
308040
B2. If the state has local jurisdictions with a sales and use tax are the local sales and use tax rates identical?

308045

This isn't a compliance issue but is something sellers and their agents should know.

D.1. Does the state allow the reporting of items with a different local rate on the SER?

308050

This isn't a compliance issue but is something sellers and their agents should know.

D.2. Does the state provide information on the different rate in a separate boundary file using the format approved by the Governing Board?

308055

This isn't a compliance issue but is something sellers and their agents should know.

D.4. Did the state notify the Governing Board that it requires the separate reporting of these taxes on the SER and make the requirement effective no sooner than the first day of a calendar quarter beginning at least 6 months after notifying the Governing Board?

Section 310
General sourcing rules
A. Does the state source a retail sale, excluding lease or rental, of a product as follows:
310010
CRIC INTERPRETIVE OPINION 2007-2