Period of Amnesty

For full member states, the amnesty period begins on the date the state becomes a full member in the Streamlined Sales and Use Tax Agreement. The amnesty period ends 12 months from the date the state becomes a full member.  The amnesty in the full member states of Rhode Island and Vermont began on January 1, 2007 and ends on December 31, 2007.

For associate member states, the amnesty period begins on the date the state becomes an associate member in the Streamlined Sales and Use Tax Agreement. The amnesty period ends 12 months from the date the state becomes a full member of the Agreement. Thus, the amnesty period for associate member states will vary in length of time but be longer than 12 months.

Amnesty is fully effective even if there is an ownership change in the seller, provided the seller continues to pay or collect and remit applicable sales or use taxes for the required period.