What are the amnesty limitations?

Answer:   Amnesty is currently available in Tennessee.

When a state provides amnesty, the seller will not be assessed for uncollected or unpaid sales or use taxes or interest or penalty for sales made to purchasers in that state during the period the seller was not registered. The amnesty will be granted regardless of “nexus” of the seller if all other requirements are met.

Amnesty is not provided:
♦ For sales and use taxes already paid or remitted to a state or to taxes the seller collected.
♦ For taxes other than sales or use taxes the seller owes on sales made to purchasers in the state.
♦ For sales or use taxes due from a seller in its capacity as a purchaser.
If the seller was registered in the state during the 12 months prior to the effective date of the state’s participation in the Agreement.
♦ If the seller 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.
♦ A member state may allow amnesty on terms and conditions more favorable to a seller than is required by the Agreement.

To obtain amnesty, the seller must:
♦ Register through the SSTRS; and
♦ Remain registered and continue to collect and remit the applicable sales or use taxes for at least 36 months. 

Article IV, Section 402, SSUTA