The Solution — How Streamlined Sales Tax and CSPs Protect the Taxpayer with Diane Yetter
In Part 2 of this SALTovation Podcast, Meredith Smith and Judy Vorndran reconnect with Diane Yetter, Founder of the Sales Tax Institute and YETTER Tax, to explain what the Streamlined Sales Tax (SST) organization is and discuss its purpose to simplify and modernize sales tax administration to substantially reduce the burden of tax compliance.
The conversation pivots to the Certified Service Provider (CSP) model and Diane shares a recent client situation in which a published state database produced an under-collection result, and the seller carried no liability because of CSP participation. The episode closes with a forward-looking discussion on digital base expansion, retail delivery fees, multi-channel selling, and the pace at which states adapt to new business models.
Key Takeaways:
● Streamlined Sales Tax can shift liability away from the seller when a state's published rate table or boundary database is wrong, a protection that rarely exists outside the agreement.
● Standard definitions for items like clothing, food, dietary supplements, software, and digital goods can create predictable taxability across the 23 full member states, with state-level toggles for areas like installation and delivery.
● The Certified Service Provider model may offer qualified sellers free implementation, free tax calculation, free return filing, and state-handled audits, which played a meaningful role in the Supreme Court's analysis in South Dakota v. Wayfair.
● Vendor selection can be confusing because of the number of new entrants versus established providers and founders may build solutions before bringing in subject matter experience.
● Streamlined's influence can extend well beyond member states, shaping definitions, rate publication, and central administration efforts in jurisdictions like Louisiana, Arizona, Illinois, Massachusetts, and California.
● If companies cannot justify a full-time in-house specialist, outside SALT advisors can help companies mitigate risk.
Guest:
The Sales Tax Institute helps companies, CPA firms, and tax professionals navigate the complexities of sales and use tax through expert‑led training, resources, and insights. SALTovation listeners get an exclusive 10% discount on all training services by using promo code SALTOV10.
Learn more and explore our practical tools, live courses, and community by clicking the link here: https://keap.page/xp141/saltovation-podcast.html
Diane Yetter, Founder, Sales Tax Institute / YETTER Tax
LinkedIn: https://www.linkedin.com/in/dianeyetter/
Diane Yetter is a sales tax expert with 41 years of experience in the field, having started as a state auditor in Kansas before moving to in-house and public accounting roles. She founded her own firm 30 years ago and launched the Sales Tax Institute in 1996/1997, and is actively involved in industry organizations and has testified before Congress on sales tax matters.
Connect:
● Website: https://www.aprio.com/business-tax/state-local-tax-salt-consulting/
● Meredith Smith on LinkedIn: https://www.linkedin.com/in/meredith-smith-047aa13/
● Judy Vorndran on LinkedIn: https://www.linkedin.com/in/judyvorndran/
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Disclaimer: The views, thoughts, and opinions expressed on the SALTovation podcast, including that of all participants, are the speaker’s own and do not represent the views, thoughts, and opinions of Aprio or any of its affiliates. The material and information presented on the podcast is for general information purposes only. The “Aprio” name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific product or service.
