Amnesty Dates for all Member States
How to Apply
Eligibility for Amnesty
States Offering Amnesty
Period of Amnesty
SSUTA Amnesty Provisions

Amnesty Background

Each state must provide an amnesty when they become a member (see States offering amnesty). The amnesty is for uncollected or unpaid sales or use taxes for a seller who registers to pay or collect and remit applicable sales or use taxes on sales made to purchasers in the state.

The amnesty will preclude assessment for uncollected or unpaid sales or use taxes together with interest or penalty for sales made during the period the seller was not registered in the state, provided registration occurs within 12 months of the effective date of the state's participation in the Agreement. The amnesty will be granted regardless of “nexus” of the seller if all other requirements are met.

Amnesty is not available for sales and use taxes already paid or remitted to a state or to taxes collected by a seller. Amnesty is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a purchaser. No amnesty is available under the Streamlined Sales and Use Tax Agreement for taxes other than sales or use taxes.

A member state may allow amnesty on terms and conditions more favorable to a seller than is required by the Streamlined Sales and Use Tax Agreement.

To obtain amnesty, the seller must agree to register in all full member states of the Streamlined Sales and Use Tax Agreement if not currently registered. This includes registration in full member states joining the Agreement after the seller's registration. The seller may elect to register in associate member states. (For definitions of full and associate member states, see States offering amnesty.) The seller is not eligible for amnesty in a member state if the seller:

•  Was registered in the member state for the 12 month period preceding the effective date of the state's participation in the Streamlined Sales and Use Tax Agreement; or

•  Has received notice of an audit by the member state and the audit is not yet fully resolved, including any related administrative and judicial processes.

To obtain amnesty, the seller must use the Streamlined Sales and Use Tax Central Registration System.