For information regarding exceptions or exempt entities of a given State, please contact that State. Certified Service Providers (CSPs), vendors using Certified Automated Systems (CASs) and sellers using the online fillable treasury form can send SST SERs to the treasury. Under SSUTA, qualified purchasers may apply for exemption from turnover tax in Minnesota or other member states by completing an exemption certificate form: michigan`s petition for adherence to the Streamlined Sales and Use Tax Agreement and Michigan`s Certificate of Compliance were published on the Michigan Department of Treasury website on January 31, 2005. and were filed on 31 January 2005 with the Co-Chairs of the Streamlined Sales Tax Implementing States. On July 31, 27, 2020, the Treasurer submitted to the Executive Director of the Streamlined Sales Tax Governing Board the following documents: the Michigan Recertification Letter, a revised taxability matrix and the revised Certificate of Compliance. The latest version of Michigan`s Taxability Matrix is available on sst.streamlinedsalestax.org/otm/. Click the Michigan tab to view, print, or download the taxability Matrix. The latest version of the Michigan Certificate of Compliance is available under sst.streamlinedsalestax.org/coc/. Click the Michigan tab to view, print, or download the Certificate of Compliance. Where a drop sender supplies a product to the seller`s customer in an optimised full Member State, the seller may use the VAT registration number of the seller`s State on the exemption certificate made available to the drop sender. The seller is not required to indicate, when purchasing resale products, a VAT registration number of the State in which the sale is made.
If you are requesting a sales or use tax exemption on your purchases, contact the state in which you are claiming the exemption. A drop shipper is required to collect and transfer turnover tax, unless it is an exemption. Sellers registered by the Streamlined Sales Tax Registration System (SSTRS) must collect and reject revenue tax in any country where they are registered when the product sold is purchased in that state. If the seller`s customer has a certificate of exemption to the seller, the seller should not collect tax on the sale or use of that transaction. If the drop sender receives a fully completed exemption certificate from the seller, the drop sender shall not be liable for turnover tax on products that the drop sender has delivered to the seller`s customer in an optimised Member State. If the seller does not collect and has not paid the applicable turnover tax, the seller`s customer must reject the use tax directly to the state, unless the customer can claim a valid exemption….