Sales Tax Amnesty Proposal Aims to Bring Remote Sellers into Compliance

A work group from the Streamlined Sales Tax Governing Board is drafting a proposal for remote seller amnesty. The proposal would allow unregistered remote sellers to limit their look-back period to 24 months, unless state law requires a different time frame. A similar proposal was introduced in 2024 but was narrowly voted down.

Under the program, companies would apply through the board, which would prepare agreements for the seller and any participating states. State tax authorities would then verify each company’s eligibility.

The program would be limited to a small number of remote sellers and is intended to avoid overlap with broader voluntary disclosure agreement programs currently offered by many states.

One concern is that the proposal would allow a seller’s application to be shared with a state where the seller did not apply. That possibility could discourage some companies from participating in the program.

The primary objective of the proposal is to encourage additional remote sellers to come into compliance with state sales tax obligations following the U.S. Supreme Court’s Wayfair decision. Businesses that may have historical filing exposure should continue monitoring developments as the proposal moves forward.