STREAMLINED SALES TAX, AMNESTY PROGRAM (MAY 2008)

Each state that is a member in the Streamline Sales Tax must provide an amnesty when they
become a member. The amnesty is for uncollected or unpaid sales or use taxes for a seller who
registers to pay or collect and remit applicable sales or use taxes on sales made to purchasers
in the state.
States that currently offer amnesty, and the corresponding amnesty end date, are:

Arkansas, December 31, 2008

Nevada, March 31, 2009

Wyoming, December 31, 2008

Ohio, no current end date

Tennessee, June 30, 2010

Utah, no current end date

Washington, June 30, 2009
The amnesty will preclude assessment for uncollected or unpaid sales or use taxes together
with interest or penalty for sales made during the period the seller was not registered in the
state, provided registration occurs within 12 months of the effective date of the state's
participation in the Agreement. The amnesty will be granted regardless of “nexus” of the seller if
all other requirements are met.
Amnesty is not available for sales and use taxes already paid or remitted to a state or to taxes
collected by a seller. Amnesty is applicable only to sales or use taxes due from a seller in its
capacity as a seller and not to sales or use taxes due from a seller in its capacity as a
purchaser. No amnesty is available under the Streamlined Sales and Use Tax Agreement for
taxes other than sales or use taxes.
A member state may allow amnesty on terms and conditions more favorable to a seller than is
required by the Streamlined Sales and Use Tax Agreement.
To obtain amnesty, the seller must agree to register in all full member states of the Streamlined
Sales and Use Tax Agreement if not currently registered. This includes registration in full
member states joining the Agreement after the seller's registration.
Amnesty is fully effective, absent the seller's fraud or misrepresentation of a material fact, as
long as the seller continues registration and continues payment or collection and remittance of
applicable sales or use taxes for a period of at least 36 months. Each member state will toll its
statute of limitations applicable to asserting a tax liability during this 36-month period.
The seller is not eligible for amnesty in a member state if the seller:

Was registered in the member state for the 12 month period preceding the effective date of
the state's participation in the Streamlined Sales and Use Tax Agreement; or

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.