Eligibility for Amnesty

Who is eligible for amnesty?

A seller who is not currently registered to collect sales and use taxes in a member state and who agrees to collect or pay sales or use taxes for all taxable sales into all full member states (including states that join the Streamlined Sales and Use Tax Agreement after the seller's registration) is eligible for amnesty.

Amnesty is fully effective, absent the seller's fraud or misrepresentation of a material fact, as long as the seller continues registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least 36 months. Each member state will toll its statute of limitations applicable to asserting a tax liability during this 36-month period.

Who is not eligible for amnesty?

A seller is not eligible for amnesty in a member state if the seller is currently registered or was registered in that state within 12 months of the date the state became a member state. A seller is not eligible for amnesty if that seller has received notice of an audit by the member state and the audit is not fully resolved, including any related administrative and judicial processes.