---
title: "Sales & Use Tax"
canonical: https://www.m-i-n-d.ai/minds/sales-tax
jurisdiction: "US State"
last_verified: 2026-08-25
license: CC BY 4.0 — https://creativecommons.org/licenses/by/4.0/
attribution: "Source: MIND (m-i-n-d.ai)"
---

# Sales & Use Tax

> US state sales and use tax compliance: state department of revenue taxability and registration rules, the Streamlined Sales Tax Agreement (SSTA) governing member-state uniformity, and economic-nexus thresholds established after South Dakota v. Wayfair — grounded exclusively in state department of revenue publications and streamlinedsalestax.org.