Participating Full Member States

as of 10/27/26

Kentucky


 

 

Participating Associate Member States

 

Work in progress…check back often for updates

SST Limited Lookback Program

 

Purpose 

The Streamlined Sales Tax Voluntary Disclosure Program (SSTVD) is designed to provide an objective and straightforward path for remote sellers to voluntarily register and begin collecting and reporting sales tax in the participating states and limit their past liability. 

 

State Participation 

  • Full-member state participation is voluntary.

  • Full-member states must affirmatively elect to opt in to the SSTVD. 

  • Associate and contingent member states are required to offer the SSTVD. 

 

Qualified Remote Seller Eligibility 

Applicants must confirm and self-certify that they meet all the following requirements: 

  • It is only required to register to collect and remit sales or use tax  in each state it is applying to participate in the SSTVD due to it meeting or exceeding the state’s economic nexus threshold. 

  • It is not registered for sales tax in the state when it submits its SSTVD application, either directly with the state or through the SST Registration System (SSTRS). 

  • It was not previously registered or contacted about registering for sales tax in the state at any time on or after June 21, 2018. 

  • Exception: Remote sellers that register through the SSTRS on or after the date the Governing Board approves the SSTVD but prior to the effective date of the start of the SSTVD are eligible to participate in the program if they meet all the other requirements of the program. 

  • It has not received notice of a sales tax audit on or after June 21, 2018, and is not currently under audit for sales tax purposes. 

  • It is not under criminal investigation by the state for sales tax matters. 

  • It has not collected sales tax for the state and failed to remit it. 

  • It has not previously participated in the SSTVD, except when seeking participation in a state that joined the program at a later date.

 

Participating State Commitments 

Each participating state will provide the following: 

  • Program period: Offer the SSTVD during the period established by the Governing Board. The proposed initial program ends after 12 months. 

  • Look-back period: Limit the look-back period to 24 months unless state law requires a longer period. 

  • Penalty relief: Waive penalties and late fees to the extent permitted by state law. 

  • Payment period: Allow a qualified remote seller at least 30 days after notice of the balance due to make payment. A state may allow additional time, and any payment arrangement will be between the state and the seller.

 

Program Benefits 

The SSTVD benefits both participating states and qualified remote sellers by: 

  • Limiting the seller’s liability for sales tax that may have been due in prior periods. 

  • Bringing previously unregistered qualified remote sellers into sales tax compliance quickly. 

  • Preventing additional uncollected revenue by requiring sellers to register and begin collecting and remitting sales tax while completing the SSTVD process with the state.