Sign North Dakota Advertising Agreement Template Free

Document type sign advertising agreement template north dakota free

all right well hello and welcome everyone this is Courtney Drake with Avalara thank you so much for attending our webinar on streamline sales tax how you can qualify for free tax services in 24 states believe it or not it is possible for qualified businesses and that's what we're going to go over today we're very excited to have not only one but two great speakers lined up we have Scott Peterson who is a Valera's vice president of tax affairs and government relations and he actually also served on the board of the streamline sales tax government board so very excited to hear from him and get his insight and then we also have Emile Ashburn who is a Valera's SST compliance manager to go over what the process looks like of getting SSP certified and what the features and benefits are and before I pass the speaker or the passed the microphone over to them I did want to go over just a few housekeeping items first we are recording today's webinar so if you're interested in listening in again at any other time or would like to pass it to someone else in your organization who may be interested you will get the link to the on-demand recording in about 24 hours second I wanted to go over the the orange console that you're looking at today first of all the windows that you see there can be completely customized so feel free to move them around to resize them and then at the bottom of that console you'll see a list of several buttons or widgets as they call them I'm not going to go over all of them but I did want to highlight a few first there's the red media player and that's where you can control the volume and you'll also see a purple QA button the box should already be appearing on your screen but that's the box where we invite you to submit any and all of your questions that you have regarding today's presentation I'll be going through those and answer the ones that I can usually those of a more logistical or technical nature and then we do have time set aside at the end for QA with Scott and a meal so do you feel free to submit your questions at any time and then all hold those for the end of the presentation and we'll have a little Q&A session at the end we do normally get quite a few questions so if we don't get a chance to answer yours we do have your email address and we will be following up with the questions that we don't get to today after that you'll see a green additional resources button this is where you can find the link to download today's presentation slides if you'd like to follow along and then we also have a few other pieces of complementary content and they're related to SST if you're interested in learning more about streamlined sales tax and how you can qualifying what that process looks like finally there is a yellow Help button so if you have any technical issues with sound or anything like that you can click on that to get answers to some of the frequently asked questions out there and hopefully get any issues that you're experiencing solved so that's enough for me next I'll pass the microphone over to Scott Scott thanks so much for being here today appreciate it Thank You Courtney I appreciate the opportunity and and welcome everybody to our presentation on the streamline sales tax we have given this presentation earned one like it in the past and we're glad that there's folks that still have an interest in this organization it's a something near and dear to my heart as one of the founding members of the organization and I take a lot of pride and all the things that the state's accomplished when they were doing this we're going to talk we're going to first we're going to an interview interview introduction is an overview we talk about what streamline sales tax is which states belong to SST some of the key features and benefits conclusion and Q&A and in the meal and I are going to share responsibilities Amil is is on the ground administering SST pour a Valera and he is a much better qualified person to talk about the things that one needs to do and one things what things need to understand if you want to take advantage of the certified service provider services that are offered through the streamlined sales tax and there's my my picture and so the important thing for this presentation is that line there where it says previous served as the executive director the streamline sales tax so my my role here at a Valera is a is a bit of a different one than that I've had before I used to be the person who led conversations and discussions on how this stuff actually worked and how things could get changed this is Emile Emile then with a Valera as long as I have and Emil is in our streamlined sales tax team and he is the Compliance Manager for that organization let's talk about the overview of SST what is SST click the button I shouldn't have clicked because I'm now I'm can't see the darn screen so SS T stands for streamlined sales tax which is an abbreviation from its formal name which is the streamline sales and use tax agreement streamlined sales new tax agreement was a concept created in 1999 that we all started working on in 2000 the point of this process was to create a radically simpler sales tax system the governors and legislatures legislators around the country in 1999 had gone through a very unpleasant experience as part of a national commission and they came away from that believing that they needed to fix a sales tax and so they got every state sales tax director I was stopped dakotas at the time together in a room and said this is what you need to do you need to go home organize yourself create an organization and make a radically simpler sales tax and the point was in there if they're in their minds anyways if it say tax didn't function very well in the 20th century and it wouldn't function very well at all in the 21st century so our mission was to create or to identify the things that made sales tax compliance complicated for a multi-state retailer we quickly realized that you had to focus on multi-state we didn't want to get into individual differences there differences of opinion between a business and a state this had to be things that every state did that they did differently from each other and the differences are what created the complexity for the businesses our goal was to reduce the cost and burden the retailers incurred to collect sales tax we didn't have a clue what that meant we sat around our I me and my fellow sales tax directors sat around in a room and and looked at each other wondering which one of us was going to admit to being the one that made things complicated and of course we couldn't answer the question because all we knew was our own state sales tax and that was the problem that was the issue that created the complexity in that we all knew what we did we didn't really know what anybody else did we didn't know how we were different from everybody else but businesses did I only had to deal with state South Dakota sales tax any business who any multi-state business had to deal with South Dakota sales tax in the Wyoming sales tax in the California sales tax they were the experts on what we all did differently each other that created the complexity so once we realized that we didn't know what the problems were we went to the source and we asked the business community to tell us what was it that the states did they did differently each other almost every state in the commune and you have yeah I would say it ever stayed in the country will ignore Hawaii for a second but every state in the country does exactly the same thing because the sales tax only have so many different components the challenge for businesses was each of those states did exactly the same thing slightly different from each other and it was so slight differences when multiplied 45 times that created the burden on Interstate Commerce they came back to us with a list of things that we all did differently from each other that we all did and we all did differently so our goal was to try to find he's simple way of doing all those things or a uniform way of doing all those things hoping that uniformity in and of itself would create simplicity like I said it started in 1999 we had a very short meeting in Atlanta and we got our instructions make something that's less complicated addresses the unlevel playing field for merchants and addresses the revenue loss that was the states were experienced at that time which obviously has only become greater since because there were merchants that weren't collecting sales tax though I was SST important in 2000 and frankly why is it's still important today because the same things that existed before SSD started still exist in the country they're just out there in the states that aren't members of SST sales tax rules change rapidly we see this all the time states adopting new definitions states adopting new taxing positions new exemptions creating things in their own little world their own little bubble that they don't look to other ways that it's being done or a solution obviously comply the most I state by multiple corporations is very complicated by its very definition multi-state makes things complicated we have local merchants and frankly this is this is only an issue that's going to be that is in the process of being resolved today with the local merchants in the lack of a level playing field with the South Dakota versus Wayfarer decision the results from that and the results for on the marketplace laws and then the losses of revenue that's all in theory going to go away now you know 19 years after SST was created and once again why this is important today because now with wayfarer every retailers and apps are collecting sales tax everywhere or somewhere and these differences that exist are going to be apparent to everybody everybody is now going to be exposed to all the different things that states do differently from each other which is why i would certainly encourage all states to look at the way SSD does things and do it the same way so that you can minimize the effect that you have on interstate commerce therefore minimizing the impact that taxes create and hopefully then minimizing the likelihood that someone will start a new south dakota versus wayfarer lawsuit and get this country back in in a conversation about the constitutionality of a state state sales tax this is the map and i'll show you that a bigger picture of that a little bit later remind everybody well wayfarer is all about wayfarer is the decision issued in june to 2018 where the supreme court overturned two previous decisions related to physical presence states are no longer hindered by a seller's lack of physical presence in their ability to enforce a sales tax collection obligation on that seller in the old days merchants made a decision where they were going to collect sales tax based upon where they were going to make themself physically present it was a conscious act and they knew that when they opened a store they put an employee or they delivered things in their own trucks or they put in inventory in the state they knew that that was going to create an obligation collect sales tax and they knew that they had to learn what that state tax what that state exempt how the state went about doing things one of the advantages that businesses had in those days and today still is that if you're we're moving into a state that's a streamline sales tax date there was an awful lot that you already knew about that state's tax administration especially if you were already doing business in a streamlined sales tax a Nebraska retailers know a lot about North Carolina sales tax simply because North Carolina is going to do a significant number of things exactly the way Nebraska does it because they're both members of the streamline sales tax now now that customers decide where everyone's going to have to collect sales tax and that's that is the the result of the Wayfarer decision not only do you have to start collecting sales tax when you make a conscious decision to move into a state and create physical presence your customers are going to create an obligation for you to collect sales tax to the extent that that state has adopted a Wayfarer style economic Nexus threshold and you have exceeded that threshold you know in the slide we show you what South Dakota's was still is it's a hundred thousand dollars in sales or two hundred separate transactions and that's in when you see the word sales in their thang gross receipts subscribers a gross receipts state they when they mean gross they mean gross so if you're a retailer of merchants scratch retailer if you're a merchant if you're somebody who's selling into South Dakota there she says gross receipts and that means that if you're someone who sell something that's taxable but wasn't the last time you sold there because you sold it to somebody it was exempt you still have to comply with this law gross means it's taxable regardless of whether or not the person who you sold it to was exempt and that concept is in the majority of states today and the majority of states have the same threshold that 100,000 or to an attraction here's some examples of where states are doing this you have Alabama Alabama was an early adopter of this concept they had theirs by regulation before the the Wayfarer case they use a $250,000 threshold now this threshold is just sales they're one of the few states that has a threshold that's different than a hundred thousand dollars and she's just sales Connecticut is another outlier in many ways a significant outlaw outlier in their threshold is more than the hundred thousand which is typical and it isn't or transactions it's an transaction so in South Dakota it's a hundred thousand dollars or two hundred trees in Alabama it's two hundred fifty thousand dollars in sales in Connecticut it's two hundred fifty thousand dollar sales and two hundred separate transactions so it's much harder in theory to reach the threshold in Connecticut than it is in South Dakota and then Maine is just exactly like South Dakota's and there's a few other differences California is going to be half a million dollars and no transactions Texas I think is going to be the same when they get around to doing theirs but there's an awful lot that are the hundred thousand and or 200 transactions this is our map that shows all the different ways that states have thought of to create the obligation for seller to collect sales tax and you can see we have the the SST states are the little square with the orange square with the the white dot in the center the blue states on this map are the states that have adopted the Wayfarer style economic Nexus the and these are not always in effect so we have Texas colored in Texas they have adopted a regulation it hasn't gone into effect yet but they have adopted regulation the same with New Mexico and several other states on here it's either passed the legislature been signed by the governor or it is a regulation that's been adopted by the department and it's just waiting for a amount of time to go into it before goes into effect the other symbols on here are different things that states have done to create an obligation for people to collect look at the states that have the the green triangle those are the states that have marketplace facilitator laws marketplace facilitator law imposes a sales tax collection obligation on the operator of a marketplace think Amazon Etsy eBay Walmart Sears overstock in 200 other companies in the United States that that have created a marketplace it created a way for you to make a sale and to reach other people well the states have taken the way fair economic Nexus concept and applied use of those marketplaces and said that if a marketplace sells more than say a hundred thousand dollars in South Dakota of its own stuff or the total sales by all the third party sellers on this marketplace exceeds $100,000 in sale then that marketplace has a legal obligation under South Dakota law to start collecting the sales tax on their sales and all the sales that are facilitated through that marketplace by the end of this year this map will be completely blue except for the five states that don't have a sales tax Oregon Montana Alaska New Hampshire and Delaware verything else will be blue and by probably this time next year every state will have a green diamond i steam you a green triangle every state is going to adopt Wayfarer style economic Nexus every state is going to take that Wayfarer style academic Nexus and apply it to marketplaces a marketplace thing is taking a little bit longer than the Wayfarer thing just on the remote sellers but it will happen once again here is the map of a stream line this is the list of the 23 full members within this one associate member Tennessee the difference between a full member in an associate member is that about tax policy frankly a full member state has adopted all of the tax policy requirements that are found in the streamlined sales and use tax agreement Tennessee hasn't but they have done enough things including paying certified service providers which emil will talk about that the other members of the organization have voted to let them become a member in remain a member so even though they haven't done all the tax policy things which businesses around the country would wish they would do they do enough and they pay the certified service providers which is a an important part of being a member of the streamline sales tax local governments are involved tax practitioners are involved the business community that the business community has a formal involvement they're actually have two members that sit on the governing board and the organization is a it was formed incorporated in 2005 and if the formal name is a streamlined sales tax governing board incorporated Indiana corporation it has a president a vice president and a treasurer a board of directors they call it the executive committee and then each state gets one vote so there's 24 states there's 24 votes the business community has to members have said on the board they don't get to vote on things but they said on the board they can do anything else on the board and the local governments of the country have I think they have at least three seats on the board and so they set their you know their mayors and City Council members and in government finance officer officers in their job is to remind states that there is an awful lot of the sales tax in this country that is collected on behalf of the local governments in this country with that I'm going to turn this over to a meal and he will tell you about this thing from a 'evil era perspective for how what it is to be a CSP thank you Scott thank you Scott again my name is Emil Ashford I'm the streamlined sales tax compliance manager here with a Valera from the company for about seven years I was about ten years I've been direct tax experience I'm just going to take the opportunity to kind of go over some of the equity features and benefits and how it kind of relates to a Bellaire is a certified service provider and how registrants or u.s. sellers and CPAs can use certified service providers to to read some of those benefits so as a certified service provider we have the ability to to rubbish register sellers with the SSP States and use the state funded portion of the SAT program to offer free services to the sellers right so as an SSP certified sort of service provider we can register sellers with the SSD states using to status levels right that's the SST volunteer or to a 16 on volunteer right and we apply those status levels to sellers that we register with the SST States because that status level will determine whether or not we have the ability to offer free services to that seller and again one of the main benefits of the SST program as it relates to working with a certified service provider is that it's a state-funded program for volunteer sellers right so if you qualify bought your cellular meaning have no fixed place of business for more than 30 days in the SSE state you have less than fifty thousand dollars of property in the st state less than fifty thousand dollars of payroll in the SP state or for smaller organizations less than 20 25 % of total property and payroll in the state a Valera's and certified service provider have the ability to offer you certain services for free because the states have agreed to compensate certified service providers for the cost of offering those services some of the key features of benefits for those volunteer sellers again the ability having the ability to get those free services because the states are are paying for those services are the free registration in the 24 states of free transactions in the SST states refiling in the f50 states are two protection in the SSP state and using for definition rules right so again these key features and benefits as a release the free registration and three transactions free filing these are for volunteers sellers right again or those sellers who they don't have a physical location to stay for more than 30 days SS you don't have property in the state so just you don't have payroll in the state for sellers who have less than 25% of the total property of payroll and state if you are not volunteer or right you do have you do have a physical presence in the state right you have a location in the state or you have property or inventory or payroll you would be required to pay for the registration calculation and returns however the thing is I'm going to go over in the slides after this one the unifor definition and rules don't say still apply to you right so even though if you're not volunteer seller even though you have to pay for the registration calculation or returns you still would have the opportunity to get some the other key benefits right so the state level administration of local sales and use taxes is a key benefit in the tea program for both non volunteer and volunteer sellers right race implement simplification no capture thresholds in the SSE program in addition to the uniformity in the program right so as you're going to see here there's a lot of uniformity in the SSP program the idea was to simplify sales tax collection and remittance and one of the ways that the program accomplished that was why I have a uniformity across the board and serve certain things in the in the sales tax world right so the treatment of bank holidays uniform rules related to sales tax holidays uniform drop shipment rules uniform rules regarding bad debt credits and then simplified electronic return rights on the SST program instead of certified service providers instead of using a state specific forms for their sellers we use the SST simplified electronic return the file monthly returns for each of our SST certified service provider sellers right so it makes the program run a lot smoother because we have the ability to actually file one form in each of the SST states right so the states can get their own return but it's the same form right again there's no need for us to create and manage state specific forms or state specific logins for efile apps and other things like that through the SSE program we have the ability to file one form with all 24 states again they to get their individual form but it kind of cuts down on the cost of compliance as it relates to following the uniform exemption certificate and simplified exemption processing again the SST program the SST governing board they've created an SST exam certificate right and that exemption certificate can be used and all SST states and it makes again collecting the entity exemptions and these states you know that much easier because again you don't have to manage 24 individual forms and IDs it makes it you know but much easier and then again the uniform rounding rules so for anybody who kind of has calculated sales tax longhand or using a calculator you see that not everything kind of rounds the same way right the SOT Governing Board has worked to have uniform rounding rules across the board so that it's a little bit easier to report on that simplified SOT to provide electronic return and report in audits and things like that they kind of continue with the benefits in the feature and talk about common state and local tax bases within a state uniform sourcing rules for goods and services right for the most part is destination base but states can choose origin sourcing for interstate delivered products and direct mail uniform source for telecommunications leases of rental or rental property rental property and in direct mailers are kind of mentioned again talking about the uniform definitions right we we have looked at the SSP governing board certified service providers we've kind of looked across the board at many industries to kind of come up with uniform definitions for many things right so if you're taking a look at this list you're seeing uniform definitions for food or food ingredients prepare food drugs dietary supplements clothing the uniform definition gives us the ability as a certified service provider to create product specific text content that can help with you receipt with you obtaining taxability decisions for your products right so if we have these uniform definitions across 24 states it makes it that much easier for the certified service providers to go to the state and request that they certify the taxability of products that we have and and some of our tax code offerings alright so for you know a Bellaire customers or certified service provider customers we offer we offer tax codes that you can use to map directly to your products and those tax code have been certified by the SST states which tells you that the SST states they reviewed the tax codes they reviewed the product definitions and they certify that taxability outcome that you're receiving for these product definitions and for these tax codes is consistent with how the state believes they should should be a calculating so having uniform definitions really helps with us building our content and building content that that the state has the ability to review and certify that the testability is consistent with what they expect so again as I kind of mentioned earlier the simplified electronic tax return is something that's bid for big for the SST program into certified service providers because it is the first time in sales tax that a service provider has the ability to file again 24 sales tax returns using one form right so again you know I can't stress how how stress how big that is is to have the ability to go from 24 forms across 24 jurisdictions and that's if you don't have the file separate forms for locals to working with a certified service provider in the SAT program and being able to file one form right going from 24 tax IDs in 24 jurisdictions or state jurisdictions to one tax ID going from you know and the list goes on and on well form if we're managing 24 you file logins or managing 24 passwords for swimming for different states you know to not have any manage those states because we're using a simplified electronic return we're using the SSP ID which is generated through the SST Central Registration system so taking advantage of SST so what does this all mean right now you bring the SST program and you combine the equity program in the framework that the SST program is built to simplify sales tax compliance and you combine that with a Valera who is in an SST certified service provider if you're a true volunteer seller again meaning that you don't have that that location in the state you don't have that property or payroll in a state inventory in the state you have the ability to use the framework that the SSP program is created and then the software application or platform the avalara is complex as created bring those two together and you have the ability to get all of that for free right so again if your volunteer seller we're talking about having the ability to to give free sales tax calculations filing and more again when you qualify for the volunteer status having the opportunity to get some audit protection because you're using a certified service provider in the software platform certified by the governing board as well as the the framework for project exemptions and entity exemptions that it has been established by the SSP governing board using kind of all of those things together perform this audit protection you have the unlimited tax calculations right so when we talk about free tax calculation in the entity state for volunteer sellers that's unlimited tax calculations in those states so you go from having to you know to pay for the cost of calculating these transactions to getting those transactions for free alright so what that means is when you grow in that state name and you have more transactions you have more promote transactions you don't need to worry about the cost of compliance going up in that state right because the that transaction is going to be free whether we're talking about ten transactions in thousand transactions or million transactions if your volunteer seller in the state the return filing is going to be free in the registration again as well as going to be free when you qualify there's 24 member sut states those will be discussed earlier so you have the ability if you're a volunteer seller in the 24 states to to have a your compliance your cost of compliance your registration your filing your calculation will be free as I stated a pilaris one of the five SST certified service providers but we have the ability because it's a state-funded system for volunteer sellers offer those things for free so as I kind of mentioned right this is a this is kind of a marriage of two very complex systems but if the Avalara sales type suite which we've developed in order to ensure sellers have the ability to to to calculate accurately to manage exemption certificates accurately to file returns accurately and then we're combining in the streamlined sales tax program which is worked to to to create uniform definitions and uniform treatment across 24 states right when you kind of marry those two entities what you get is a in the end sales tax automatic automation solution which could also be free for volunteer sellers right so we're talking about starting with the a bolero a vertex tax calculation right the input from your year period local systems if your volunteers seller that game tree a vertex also includes right if you need to give certificate management the server capture product which is a robust system that we use to manage the different certificate metadata right and then the returns the managed returns filing which again in the FTT broke program for volunteer sellers would be free so how can we help right if you are an avid tax user you have the ability to calculate tax right every time for every sale right you easily track validate and story exemption and resale certificates transfer tax data instantly faster and easier for faster easier returns filing and you can kind of reduce the manual workload of sales tax management right this give these color plates are all features of the of attacks product right so whether you are volunteer or not volunteer seller nbsp state you're going to get to calculate the right tax are every time you're going to get that as a part of it as an app tax user again adding in the equity program what we're talking about the 24 states participating in program or volunteer sellers you now have the opportunity to use this the Apotex software for tax calculation for registration for exam certificate management for returns filing you have the ability to do that for free right so and if your CPA it's you know the concept is the same or you have the ability to use a software to get ahead or sales tax risk for your for your clients to be proactive in a trusted advisor and all your is just a local tax you use a software to know whether or not your clients are a risk of non-compliance right it gives you the opportunity to use a sales tax calculation platform calculate any exposure anything that you may be seeing for your clients in some states and then you can be a part of a growing CPA community that uses a vertex so I'll pass it to to Courtney now to kind of go over the QA and if there's any questions I'm happy to help awesome great well Scott Anna meal thank you so much this was a really important session and you're right we have had quite a few questions come in and so I want to dive into those we have a few minu es left quite a few minutes actually for QA and so anyone listening if you have any other questions do feel free to use that you and I boss to submit your questions we have had quite a few questions come in regarding the qualifications for SST and what it means to be a to register as a volunteer versus non volunteer so I wanted to see if we could maybe jump back to that slide and then go over that in a little bit more detail of just what it means to qualify for SST and especially how that differs how qualifying for SST differs from economic Nexus sure sure a great question so in the FFT program again I kind of mentioned the made one of the major features of the SOT program or in my opinion the major feature of the SOT program is the ability for Red's for registrants to register calculate collect and remit and States for free right so the SST program the idea behind the program is that if you are a volunteer seller it is a state-funded program so if you register in the f50 Central Registration using its central registration system using a certified service provider and you our volunteer seller you have the ability to again give some of those those services that are kind of mentioned for free so again with the registration there are two status levels there's volunteer there's non volunteer being a volunteer seller means that in the SST state in these specific SST state so these four partners are state specific you have no fixed rates of business for more than 30 days less than $50,000 of property in the state less than 50k or payroll or less than 25 percent or total property and payroll in your state if you meet those requirements in the state for the prior 12-month period you have a status of volunteer in that state what does that volunteer status mean it means that the state has agreed to pay the certified service provider for the cost of sales tax compliance in that state and again those services are the registration the transaction calculation and the primarily in the filing being a non-violent here just kind of means the opposite means that you either have a location in the state or you have property in the state or you have employees in the state and therefore you know you can you can still register in the state again there may be a cost associated with it but the transactions also be a cost associated folly as well how this differs from economic Nexus is that outside of the SST program where you're looking at this state specific requirements or economic Nexus you can be required to collect and remit in that state due to your sales or your activity in that state because of the state's economic Nexus laws right so we talked about South Dakota earlier and we're looking at you know the 10 $100,000 threshold if you sell more than 100,000 dollars worth of have $100,000 or more in sales in that state you may be or you are legally required to collective in that state due to the economic Nexus laws in that state however we're looking at the SST program and we're talking about voluntary versus non volunteer you can see here there are no requirements for economic Nexus right so you can have over $100,000 in sales into the state as long as you don't have the fixed place of business you don't have the property or payroll in the state you can still qualify as a volunteer seller in the SST program even though you have economic Nexus in that state right so that means that you have to register calculate and collect and remit anyways right do your economics applause if you look at the SSC program you have the ability to do what you're required to do for free because of how the volunteer and non volunteer or car bits are set so that's one is the difference between the two again the volunteer versus not volunteer any SOT program the idea for these status levels is to determine which sellers qualify for the state funding portion of the SCT program you can still qualify for being for the state funded portion of this program has a Volunteer Center and have economic Nexus in the state got it great thanks for for clarifying that I wanted to jump in in addition to that into some of the individual questions that we're getting so let's see do you have to register for all states when registering for SST is it possible to only register for the states you want to file in yeah so today you do not have to register in all of the SST states in order to qualify for the SOT program you can choose which states you want to participate in in the SST program today so to ask you a question you do not have to register in all 24 states you can choose which takes you want to register in either the 24 states in the SD program got it ok and what if you're already registered in one or more of the SST states and how does that affect the ability to register and use the SST returns so when you're looking at the states where you're currently registered right you're going to look at this the status level to volunteer versus non volunteer status levels to determine whether or not you qualify again for the state funding a portion of the the SST program that's the first thing you still want to kind of look at this and say am i registered because I have more than a fixed place of business or more 50km own property or payroll mistake so that's going to help you determine whether or not again you qualify for the free services in the SST program if you register it in the state this is so important because the economic Nexus place so you've never stepped foot in the state but you have more than the economic Nexus threshold for sale so you've registered in that state as a result of the economic Nexus the FST program in the SOC Central Registration system it has functionality both n so that the when we register a seller using the equity Central Registration system it appends the registration record to the current record in this state right so if you if you are really registered in the state what's going to happen is we're going to provide that information to the state as a part of your SST registration the SSC Central Registration system will send that information over to the state the record would append to your current registration in the state to transition their expectation for your filing from the non SST filing of practice or the filing method to the SST filing method right so being currently being registered in the state should not discourage you from looking at the SST program as a way to collect and remit in the state right the exit East Central Registration system has the ability to append a new registration to a current registration and the states have the ability to update the registration system to show your current SST registration so that shouldn't be a determining factor when deciding whether or not you want to participate in the program looking at the program and what it offers and a buleria certified service provider will be offering in these volunteer status the volunteer versus non volunteer that should be the information that you use to kind of determine whether or not you want to participate in the program great got it okay we also had another question do you advocate registering with all SST States as a volunteer filer when reporting exemptions are not met I'm sorry she said last part of that question yeah so do you advocate registering with all SST states as a volunteer filer when report reporting exemptions are not met I think that's this is Scott I think that's the kind of question needed to ask your attorney or your accountant all right what what one should always get very one should always get very good legal advice before they start doing something they're not legally required to do see Julie asked and Scott I appreciate you've been going through enough to answering some of these questions but I also think it's worthwhile for everyone else on the line to hear them does it make sense to go through this process if you only have Nexus in one of the member states that's got your possible net of I guess my first thought is yes but to get the free software you you're you're gonna yeah I suppose we have customers who were single state customers but I would think that would be the rare exception most of our customers are multi-state and use us in every state where they collect sales tax so you need to think about where else you collect sales tax and how you're going about doing that today and frankly if that one SSD state is the only state that you make sales you're an unusual seller first of all but you may there might be ways of doing this that you wouldn't have to use anybody at all okay great uh so for people who who do qualify as a volunteer seller and they're already registered and some of the states do they still qualify to get free tax services and if so what does that process look like yeah so again as I kind of previously stated if you are currently registered in the state you're still going to look at the SST status levels right the volunteer versus not volunteer you're still going to look at these levels to determine whether or not you will qualify as a volunteer seller right but as you can see here one of the qualifications is not are you previously registered in the state right so even though you're previously registered in the state if you still meet these requirements you can still qualify as a volunteer seller in that state in the SST program so so yes if you're currently registered in the state and you know again you have no fixed place of business for more than 30 days you have less than 50 K in property and payroll in that state you can look at the SST program as an opportunity to update your registration in the state and SSP registration to take advantage of the CSP the funding the state funded portion of the to see the SOT program okay perfect and then it's the the qualification as a volunteer seller this goes back to kind of the general volunteer versus non volunteer qualifications but is that is your designation as a volunteer determined on a state-by-state basis or is it across all 24 states that determination is state specific so you would need to set a status level volunteer or now volunteer in each SST state individually okay and then someone along those lines if you do not have Nexus and an SST state are you required to collect and pay sales tax for all SST States or just where you have next can explain that difference so again what we're looking at the SST status levels here volunteer versus non volunteer we're looking at again as a relates to the SST program and whether or not you're compliance services working within a CFP can be covered by the state right so whether or not you have the opportunity to get these things for free so the first thing you're going to need to determine outside of whether or not you want to participate in the SST program is if you have a legal obligation to collect an element of your jurisdiction right that determination should be made separate and apart from what you're going to do in the SST program all right so to answer the question the first determination you're going to want to make is do I need to collect and remit in this SST state all right if the answer is yes you can then kind of move on to to seeing what is the SPT program a vehicle that I want to use the to to register to collect and remit in the state if the answer to the question is no I don't have a legal obligation to collect or omit in the state then you know as an organization you can kind of make a decision on how you want to proceed with your registrations especially if you're you're doing some some monitoring of your sales that you see that in the future I may have economic Nexus requirement right so that's something that each individual seller that's the decision that they should make internally but the decision of whether or not you have Nexus that should be made separate from your decision whether or not to register collectively made in say ever as a part of the SST program again when we look at these status levels of volunteer or non volunteer we're only trying to determine whether or not as the organization registering in the state you have the ability to get some of those services free using a certified service provider in the SST program this should not be this should not be used to determine whether or not you have Nexus and it should not be used to determine whether or not you have a legal obligation to collect and remit in the state great ok let's also talk a little bit about the future of the SST program so right now there are 24 space either is full or associate members so will there ever be more than the 24 states that are involved in SST I don't this cot I don't uh we don't know there I mean there this is the streamline organization is actively lobbying other states in trying to you know explain the value and benefit that those states would receive ah but that's whether or not anybody will see that is is yet to be determined okay we'll see what the future what the future brings with that let's see so we've also had a couple of question asked about how SST works with on fulfillment centers or fulfillment by Amazon can one of you address that um this is Scott it's a complicated answer um historically it would have so it's complicated because FBA presumes that you have property stored in a state so to the extent that a seller has property stored into a state then they have to determine how much that property is worth to see whether or not they exceed the $50,000 threshold that's in the definition of a volunteer now not every state is there's not a you know an FBA warehouse in every state so in theory the South Dakota which where there is no FBA warehouse one would never have to worry about exceeding the property threshold and South Dakota under FBA and this system would work just fine but the second thing that complicates this in is that States are starting to adopt what I known as a marker place facilitator laws and marketplace asila Tator laws make the marketplace the seller and once that loss passed then the FBA seller the third party seller doesn't have a sales tax collection obligation in that state so Sutton South Dakota is a very good example of this South Dakota there is no Amazon warehouse in South Dakota so no FBA seller would ever have property inside of South Dakota via that FBA warehouse but South Dakota had a law went into effect on March 1st making Amazon the seller and requiring Amazon to collect sales tax on their sales and all the sales that are made through the marketplace by third-party sellers those third-party sellers don't have a sales tax collection obligation in South Dakota so there is no reason to use this service in that state because there's no sales tax to be collected okay thanks for thanks for going into that I know that's a that's a more complex answer but I appreciate you short has shortening it into the condensed version we just have a couple of minutes left so I did want to just go over a couple of final reminders of what's going to happen next so again we are recording this presentation and for all those who have registered when we will be sending out the link to the on-demand version within the next 24 hours so again you more than welcome to listen to it again at any time or forward it to others in your organization who may be interested after the webinar ends we do have a survey that will pop up we really would appreciate your feedback on what you thought of today's webinar and even get your ideas for future topics you'd like to hear us cover we use what you tell us to really guide the content we create so please feel free to share your ideas with us and what would be the most valuable to you also so streamlined sales tax can be a somewhat complex matter and so we know that it can take a little bit of deciphering to figure out whether or not you qualify as a volunteer versus non volunteer avalara is one of the five certified service providers and we would really love to assist you if you're interested in moving forward with SST or just being if you qualify on the console down at the bottom you'll see an orange button that has a checkmark on it if you're interested in learning more about a Valera's SST services or even seeing if you qualify for free tax services please click on that and fill out a form on our w bsite and one of our automated tax consultants as consultants will get in touch with you also if you have any other questions about Avalara and what it can do for you or your business we also have another icon on there and that's a blue button with a little mail icon so if you'd like to send us an e-mail to learn more please feel free to do that and again we did have quite a few questions that we didn't get to but we do have your email addresses and we will be following up with the questions that we weren't able to answer today Scott and Emil thank you again so much for your time this has been a really great presentation appreciate you sharing all of your insight with us and everyone who is still listening thank you so much for your time and have a great rest of your day