The Streamlined Sales and Use Tax Agreement is a cooperative arrangement amongst almost half the states in the US. Its fundamental purpose is to consolidate the burden of a complex system of Sales and Use tax administration and simplify it. It is meant to benefit member states and businesses alike with implementations such as uniform definitions and protocols, sales and use tax collection processes, simplified sales tax rates and exemptions, uniform tax bases and sourcing rules, and simplified tax returns and payments. This system supports remote sellers and advocates that they collect and remit sales tax to member states when required by law.