Minnesota is a member of the Streamlined Sales and Use Tax Agreement (SSUTA). These increased efforts are aimed at simplifying and modernising the management of sales and user taxes in order to significantly reduce the burden of tax compliance. Do I need to obtain and maintain paper exemption certificates from my customers? A drop shipper is required to collect and transfer turnover tax, unless it is an exemption. Sellers and suppliers should inquire about whether to register and collect and levy the REVENUE TAX, or check the guidelines applicable to remote sellers and marketplace sellers. 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. They must either keep a fully completed exemption certificate or record and retain the standard data elements of the certificate in electronic form. (SSTGB Rule 317.1.A.10) Additional documentation attesting that the state agrees to the use of your exemption or resale number are available on the state`s certificate of compliance. To view the scrolling shipment criteria, click the status to open the certificate. Then, scroll down to the #317080 section. Do not send exemption certificates to the Streamlined Sales Tax Governing Board or states.
Buyers must present the completed exemption certificate to their supplier and keep a copy of their file. Michigan`s petition for adherence to the Online Sale and Use Agreement and the Michigan Certificate of Compliance was published on January 31, 2005 on the Michigan Department of Treasury website and was filed on January 31, 2005 with the Co-Chairs of the Streamlined Sales Tax Implementing States. On July 31, 2020, the Treasurer presented the Executive Director of the Streamlined Sales Tax Governing Board with 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 Conformity.