Streamlined Sales Tax Governing Board Announces 2027 Voluntary Disclosure Program for Remote Sellers

The Streamlined Sales Tax Governing Board will offer a voluntary disclosure/limited lookback program for remote sellers from January 1 through December 31, 2027. The program is designed to provide a simplified path for eligible remote sellers to address prior sales tax obligations in participating member states.

Through one application, eligible remote sellers may apply in all participating states. Benefits generally include a limited 24-month lookback period, waiver of penalties and late filing fees as allowed by each state, and up to 12 months to file the required returns and pay the prior taxes due.

In addition to other qualifications, a remote seller must not be currently or previously registered with the state(s) in which it applies and must not have collected sales tax that it failed to remit. A full list of qualifications can be found at www.streamlinedsalestax.org.

Participation is optional for member states, and certain state laws may require a longer lookback period.

Additional details, including the list of participating states, will be announced as they become available. Remote sellers interested in the program are encouraged to check www.streamlinedsalestax.org for updates as additional details are made available.