What are the amnesty limitations?
Answer: Amnesty is available in Tennessee. The states currently providing amnesty and any new member and associate member states will provide amnesty for uncollected or unpaid sales or use taxes to a seller who registers to pay or collect and remit applicable sales or use taxes on sales made to purchasers in the state. 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.
The amnesty precludes an 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.
No amnesty is available for sales and use taxes already paid or remitted to a state or to taxes collected by a seller. No amnesty is available under the 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 Agreement.
To obtain amnesty, the seller, both those who have a legal obligation to collect in a state and those who don’t, must agree to register in all full member states of the 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.
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 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 Sale Tax Registration System
Article IV, Section 402 SSUTA