SST Limited Lookback Program (SSTVD)

The SSTVD provides a simplified process for a qualified remote seller to register and begin collecting and reporting sales tax while limiting the seller’s past sales tax liabilities.

Qualified remote sellers can apply for the SSTVD in multiple states with one SSTVD application.

A “qualified remote seller” is a seller:

• Who is only required to register for sales tax purposes in the state because the seller meets or exceeds the state’s economic nexus threshold;

• With no physical presence in the state;

Note: Physical presence does not include a seller with inventory held in a third party’s warehouse which the seller does not control, and the third party is responsible for collecting and remitting the applicable taxes on sales of that inventory.

• Who is not currently registered in the state, either directly or through the SST Registration System (SSTRS);

Exception: Remote sellers who register in the SSTRS during the period of October 14, 2026, through December 31, 2026, and otherwise meet all of the other criteria to be a “qualified remote seller”, may apply for the SSTVD no later than January 15, 2027.

• Who was not previously registered with the state after June 21, 2018;

• Who has not been contacted by the state for sales tax registration purposes on or after June 21, 2018, and prior to the date an application for the SSTVD is submitted;

• Who has not received notice of audit; is not under audit; and not previously audited for sales tax purposes;

• Who is not under criminal investigation by the state for sales tax purposes; and

• Who has not previously participated in the SSTVD.

Note: A seller who previously participated in the SSTVD can apply again but only with those states that were not participating during the time when the seller previously participated.

A “qualified remote seller” does not include a seller:

• Who collected and failed to remit sales tax to the state; or

• Who has filed a return that includes sale or use tax, regardless of whether any sales or use tax was reported on the return or when the return was filed if the state statutes only allow non-filers to participate in that state’s voluntary disclosure program.

Participating states agree to waive penalties and late fees to the extent allowed by their law. Qualified remote sellers must pay the tax and any applicable interest for the state’s lookback period. 

After acceptance into the SSTVD, a “qualified remote seller” agrees to:

• Register through the Streamlined Sales Tax Registration System (SSTRS) for each state in which they meet or exceed the state’s economic nexus threshold;

• Begin collecting and remitting sales and use taxes in all states registered in no later than 60 days after submitting the SSTVD contracts;

• Provide additional information as requested from the states;

• File returns or comparable spreadsheets and report information for the lookback period required by each state within 12 months of receiving the signed contracts back from the states;

• Pay each state the amount due for the lookback period within 30 days of the notice for amount due, unless a state grants additional time to pay;

• Remain registered and collecting and remitting tax due on sales for each state for at least 24 months or until no longer meeting or exceeding the state’s economic nexus threshold, whichever is greater; and

• Follow the procedures of the SSTVD.

Any seller meeting the “Qualified Remote Seller” requirements can apply for the SSTVD. See the list of qualifications on this webpage.

All states participating in the SSTVD provide the limited lookback for state and local jurisdiction sales and use taxes.

During the initial SSTVD program set for January 1, 2027, through December 31, 2027, it does not matter how long-ago economic nexus was created. If you meet all the requirements to be a “qualified remote seller”, you may apply for the SSTVD during the initial program period.

As an associate member state, Tennessee will continue offering the SSTVD after the initial program ends on December 31, 2027. After December 31, 2027, only those sellers that created economic nexus no more than 72 months prior to applying can apply for the SSTVD in Tennessee.

No. Do not register in the SSTRS or directly with a state prior to applying for the SSTVD with that state. Registration in the SSTRS is required once your application for the SSTVD is accepted and you sign the contract for the SSTVD.

No. If you are currently registered for sales tax in a state, either directly with the state or through the Streamlined Sales Tax Registration System (SSTRS), you are not eligible to participate in the SSTVD with that state. However, having a sales tax registration in a state does not preclude you from participating in the SSTVD with other states you are not registered in.

Exception: Remote sellers who register in the SSTRS during the period of October 14, 2026, through December 31, 2026, and otherwise meet all of the other criteria to be a “qualified remote seller”, must apply for the initial SSTVD no later than January 15, 2027, to qualify.

It depends.

If you had a sales tax registration and then cancelled that registration prior to June 21, 2018, you may apply for the SSTVD with that state if you meet all criteria as a “qualified remote seller”.

If you had a sales tax registration and then cancelled that registration on or after June 21, 2018, you do not meet the requirements to be a “qualified remote seller” in that state and are ineligible to apply in that state.

The initial SSTVD program offered by full-member participating states ends on December 31, 2027. All applications must be submitted on or before December 31, 2027.

The SSTVD program offered by our associate member state Tennessee will continue beyond December 31, 2027. After December 31, 2027, a “qualified remote seller” can apply for the SSTVD in Tennessee only if they created economic nexus within the prior 72 months.

No. Unlike other VDA programs offered, the SSTVD does not allow a seller to apply anonymously. Applicants are certifying they meet all criteria to qualify for the program and must provide their company information.

Yes. The SSTVD qualifications are looked at on a state-by-state basis. If you meet the requirements to be a “qualified remote seller” in a state, you can apply for the SSTVD in that state.

No. The SSTVD qualifications are looked at on a state-by-state basis. If you meet the requirements to be a “qualified remote seller” in a state, you are not disqualified from applying for the SSTVD in that state just because you do not qualify in other states.

After your application to participate in the SSTVD is accepted you are required to register in the Streamlined Sales Tax Registration System (SSTRS). The lookback period for the SSTVD will be the 24 months immediately preceding the registration date you indicate in the SSTRS.

Important: Some state laws require a longer lookback period.

The lookback period is the 24 months prior to your registration date in the Streamlined Sales Tax Registration System (SSTRS). Sellers that register in the SSTRS during the period of October 14, 2026, through December 31, 2026, and meet all other qualifications of the SSTVD, can apply for the SSTVD.

Note: Some states have legal requirements for a longer lookback period.

If your economic nexus was created in a participating state less than 24 months before your registration in the Streamlined Sales Tax Registration System (SSTRS), the lookback period will start with the month you created economic nexus in that state. 

Each state that you have entered into a SSTVD contract with will inform you of the tax return forms or filing information they require you to submit along with how to file or submit the tax returns or information.

The tax returns or filing information must be submitted within 12 months of receiving the signed contract from each state unless the state grants you additional time to file.

After you have submitted the returns or filing information required by the state, the state will send you a balance due statement and notify you how to pay. All payments are made directly to each state. You will have 30 days to make the payment once the state notifies you of the balance due, unless the state grants you additional time to pay.

All states participating in the SSTVD program at the time you submit your SSTVD application will have access to your application information. States that are not participating in the SSTVD at the time you submit your SSTVD application will not have access to your application information.

You will send the sales tax returns or filing information for the SSTVD program directly to each state. No other state will receive your sales tax returns or filing information.

Yes. Completing the SSTVD with a state does not prevent a state from auditing the returns or filing information submitted. States can audit the returns or filing information submitted through the SSTVD at any time as allowed by state law.

If you fail to complete the requirements of the contract with a state within the 12-month period, that state may use the application and contract information to pursue audit or collection actions.