NSNexus by State

Streamlined Sales Tax States (2026): Full List

Updated

Reviewed by Nexus by State research team using official state tax sources. Last reviewed .

See all 24 Streamlined Sales Tax states: 23 full members plus Tennessee, the only associate member. Includes SSTRS and exemption-certificate guidance.

As of 2026-08-07, Streamlined Sales Tax has 24 member states: 23 full members plus Tennessee, the agreement's only associate member.

The Streamlined Sales and Use Tax Agreement (SSUTA) standardizes core sales-tax definitions and administrative rules across participating states. A full member has changed its laws, rules and regulations to meet the agreement's requirements; an associate member is in substantial compliance but has not yet met every requirement. Sellers can use the free Streamlined Sales Tax Registration System (SSTRS) to register in selected member states, but membership does not change when nexus begins or eliminate state returns.

SST membership at a glance

Membership statusCurrent countWhat it means
Full members23 statesMeet all requirements of the Streamlined agreement.
Associate members1 stateTennessee is the only associate member.
All SST members24 statesEligible for centralized registration through SSTRS.
Nonmember states26 statesCertificate acceptance and registration rules must be checked separately.

SSTRS registration is free and lets you choose the member states where you want to register. Registering creates a duty to collect and remit in each selected state, and returns and payments still go directly to those states. SST membership simplifies administration; it does not replace each state's nexus, taxability, exemption, or filing rules.

Frequently asked questions

How many Streamlined Sales Tax states are there?

There are 24 SST member states as of 2026-08-07: 23 full members and one associate member, Tennessee. The list above includes both membership levels and labels Tennessee separately.

Is Tennessee a Streamlined Sales Tax state?

Yes. Tennessee became an associate member on October 1, 2005, and remains the agreement's only associate member. It is an SST state, but it is not one of the 23 full members.

Which states are not SST members?

The 26 nonmember states are Alabama, Alaska, Arizona, California, Colorado, Connecticut, Delaware, Florida, Hawaii, Idaho, Illinois, Louisiana, Maine, Maryland, Massachusetts, Mississippi, Missouri, Montana, New Hampshire, New Mexico, New York, Oregon, Pennsylvania, South Carolina, Texas, and Virginia. The District of Columbia is also not an SST member.

Which states accept the Streamlined Sales Tax exemption certificate?

All 24 SST member states accept the Streamlined Sales Tax Certificate of Exemption, subject to each state's exemption rules and required entries. Some nonmember states may also accept the form when they have agreed to do so, so acceptance of the form alone does not make a state an SST member.

Are Alabama, Illinois, Texas, or Virginia SST states?

No. Alabama, Illinois, Texas, and Virginia are not members of the Streamlined Sales and Use Tax Agreement. Sellers must use each state's own registration and exemption-certificate procedures.

Can I register in all SST states through SSTRS?

Yes. The free SSTRS application lets a seller select any or all SST member states in one registration process. Registration begins a collection obligation in every state selected; the seller then files returns and makes payments directly with each state rather than through SSTRS.

Sources

Last verified .

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