If the seller does not collect or transfer the VAT due, the customer must transfer the tax directly to the state, unless the customer can apply for a valid exemption. This does not apply to the sending of cases of digital services and products. National legislation determines whether a seller can provide a supplier or other seller with a certificate of exemption for resale by sale of digital services or products. Do not send exemption certificates to the Streamlined Sales Tax Board or to the states. Buyers must provide their supplier with the completed exemption certificate and keep a copy for their registrations. Michigan`s petition to join the Streamlined Sales and Use Tax Agreement and Michigan`s Certificate of Compliance was published on January 31, 2005 on the Michigan Treasury Department website and filed on January 31, 2005 with the co-chairs of streamlined online sales states. On July 31, 2020, the State Treasurer submitted the following documents to the Executive Director of the Streamlined Sales Tax Governing Board: the Michigan recertification letter, a revised taxability version and the revised Certificate of Compliance. You`ll find the latest version of Michigan`s profitability matrix in sst.streamlinedsalestax.org/otm/. Click the Michigan tab to view, print or download the profitability matrix. The latest version of the Michigan Certificate of Compliance can be accessed at sst.streamlinedsalestax.org/coc/. Click the Michigan tab to view, print or download the Certificate of Compliance. If you wish to apply for a turnover exemption or use the tax on your purchases, contact the state in which you are applying for the exemption.
Minnesota is a member of the Streamlined Sales and Use Tax Agreement (SSUTA). This multi-purpose effort aims to simplify and modernize the management of sales and usage taxes, in order to significantly reduce the burden of compliance with tax rules. Sellers registered by the VAT Optimized Registration System (SSTRS) are required to collect and transfer VAT to each state where they are registered if the product sold is purchased in that state. If the seller`s customer provides a certificate of exemption to the seller, the seller should not collect sales or VAT on that transaction. A Drop Shipper is required to collect and transfer VAT, except in the event of an exemption. If the sender receives a fully completed exemption certificate from the seller, the sender of the drop is not responsible for VAT on products provided by the dump sender to the seller`s customer in an optimized Member State.