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Tennessee is the only state offering amnesty at this time. Tennessee provides an amnesty program in accordance with SSUTA § 402.  

Amnesty is available for all sellers that register through the Streamlined Sales Tax® Registration (SSTRS) system, subject to limitations.

To obtain amnesty, the seller must:

1.  Register through the SSTRS;

2. Must pay or collect and remit the applicable sales or use taxes on sales made to purchasers in all full member states in which the seller makes sales.

a. The seller is not required to register in a state when:

 i.  The seller is only making wholesale sales in a state that does not require wholesalers to register; or

ii.  The seller only makes sales through a marketplace facilitator in a state that does not require the seller to register.

3. Remain registered and continue to collect and remit the applicable sales or use taxes for at least 36 months. 


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 SSUTA. 
  • 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 Streamlined Member State may allow amnesty on terms and conditions more favorable to a seller than is required by the SSUTA.


Will you lose amnesty if you cancel your registration?

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