Retail turnover tax reported on SRI deduction (code 95) The Streamlined Sales and Use Tax Agreement (SSUTA) [1] focuses on four main requirements for simplifying national and local tax legislation: 1) administration at federal level, 2) uniform tax base, 3) simplified rates and 4) uniform rules for revenue collection. In its decision in South Dakota v. Wayfair, Inc., the U.S. Supreme Court referred to the Streamlined Sales Tax (SST), which repealed the physical presence rule, which has long prevented states from imposing a VAT collection obligation on distance sellers. To understand why, one must study its origins: SST was born from the state`s efforts to tax distance selling, the complex nature of turnover tax and the product of e-commerce. Like Bellas Hess and Quill, the Wayfair case arose from an attempt by a state to tax distance selling. Under the South Dakota Economic Nexus Act, a distance seller triggers an obligation to collect and transfer revenue taxes in South Dakota if they have more than $100,000 in gross revenue or at least 200 transactions in the federal state in the current or previous calendar year. In an editorial published on March 7, 2011, the Hutchinson News of Kansas wrote: „Kansas has been advised to be part of the 24 states that are part of the Streamlined Sales and Use Tax Agreement. These countries have harmonized their VAT rules and definitions and created an environment in which retailers can collect taxes on distance sales to these countries. Computer software easily calculates the turnover tax for sites in these countries.