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Tennessee is the only state offering amnesty at this time.
Amnesty is available for all sellers that register through the Streamlined Sales Tax Registration (SSTRS) system, subject to limitations.
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:
If the seller was registered in the state during the 12 months prior to the effective date of the state’s participation in the SSUTA.
To obtain amnesty, the seller must:
If you close your business or sell your business and have paid all sales and use taxes due, you will not lose the amnesty when you cancel your registration.
If you are still in business, but choose to end your registration through the SSTRS and you have not been registered and collected and reported sales and use tax for the required 36 months, you will lose amnesty.
Article IV, Section 402, SSUTA