Sales Tax Amnesty | Sales Tax Institute

State	Status	Amnesty Filing Dates	Amnesty Inclusion Periods	Tax Types & Conditions	Amnesty Benefits	State Amnesty Web Page
California	Active	October 4, 2011 - October 3, 2012	From October 4, 2011 through October 3, 2012, look-back period for prior City of Los Angeles Business Taxes is three years. Beginning October 4, 2012, the period is limited to five years.	City of Los Angeles Business Tax	Penalties on late payment of taxes may be waived.	Link to California amnesty page
Georgia	Active	January 1, 2011 - July 31, 2012	All periods prior to date of amnesty application	Business Sales and Seller's Use Tax under SSTP Program if registered under SSTP	Waiver of all tax, penalty and interest	Link to Georgia amnesty page
Ohio	Active	October 1, 2005 - 12 months after becoming full member of SST	All periods prior to date of amnesty application	Business Sales and Seller's Use Tax under SSTP Program if register under SSTP	Waiver of all tax, penalty and interest	Link to Ohio amnesty page
Ohio	Active	October 1, 2011 to May 1, 2013	Delinquent use tax owed by the consumer before and after January 1, 2009	Consumer Use Tax	If a participating consumer pays all use tax for which they have an outstanding liability on or after January 1, 2009, all delinquent use tax owed by the consumer before January 1, 2009 will be waived or abated. In addition, all applicable penalties and interest accrued before and after January 1, 2009 will be waived or abated.	Link to Ohio amnesty page
Puerto Rico	Active	November 7, 2011 - February 29, 2012	All periods prior to date of amnesty application	Income tax, inheritance and gift tax, and special real property tax	Waiver of Interest, penalties, surcharges, and any other additions to tax	Link to Puerto Rico amnesty page
Tennessee	Active	October 1, 2005 - 12 months after becoming full member of SST	All periods prior to date of amnesty application	Business Sales and Seller's Use Tax under SSTP Program if register under SSTP	Waiver of all tax, penalty and interest	Link to Tennessee amnesty page
Utah	Active	October 1, 2005 - 12 months after becoming full member of SST	All periods prior to date of amnesty application	Business Sales and Seller's Use Tax under SSTP Program if register under SSTP	Waiver of all tax, penalty and interest	Link to Utah amnesty page
Ohio	Future	May 1, 2012 to June 15, 2012	Applies to taxes which were due and payable as of May 1, 2011	Corporate franchise tax, commercial activity tax, estate tax, state and local taxes, including sales and use taxes, motor fuel taxes, cigarette taxes, school district income taxes, and tangible personal property taxes	Taxpayers can pay certain overdue taxes including half of any accrued interest without incurring fines or civil or criminal penalties.	Link to Ohio amnesty page
Arizona	Inactive	September 1, 2011 - October 1, 2011	For taxpayers who file annually, liability period is any taxable period beginning from and after December 31, 2003 and ending before January 1, 2010. For taxpayers who have a 52-53 week tax year, any taxable period beginning from and after January 14, 2004 and ending before January 1, 2010. For all other taxpayers, any taxable period beginning from and after December 31, 2004 and ending before January 1, 2010.	All state and local taxes administered by the Arizona Department of Revenue except estate and property tax. Does not apply to home rule taxes not administered by the state.	All or part of the civil penalties waived, interest imposed at a reduced rate. Approval to participate in the amnesty program does not entitle any affected taxpayer to a refund or credit of any amount previously paid.	Link to Arizona amnesty page
Colorado	Inactive	October 1, 2011 - November 15, 2011	The overdue tax must have been due for returns or reports that needed to have been filed before December 31, 2010, including returns which the Department of Revenue granted an extension for.	Corporate and personal income taxes, sales and use taxes and county or municipal sales taxes collected by the Dept. of Revenue, gasoline and special fuel taxes, cigarette and tobacco product taxes, severance taxes, certain local improvement district sales taxes, sales and use taxes imposed by the Regional Transportation District, Denver Metropolitan Scientific and Cultural Facilities District, Metropolitan Football Stadium, and regional transportation authorities, and local marketing and promotion taxes and county lodging and rental taxes collected by the Dept. of Revenue	Civil and criminal penalties, fines and 50% of interest waived on overdue tax	Link to Colorado amnesty page
Colorado	Inactive	October 1, 2011 to December 30, 2011	Applies to taxes which were due on or before June 30, 2011	City and County of Denver sales tax, retailer's use tax, consumer's use tax and occupational privilege tax.	Waiver of penalties and half of interest due. Taxpayers using amnesty program will avoid criminal prosecution.	Link to Colorado amnesty page
District of Columbia	Inactive	August 2, 2010 - September 30, 2010	Tax obligations due before December 31, 2009	Individual and Business Tax	All penalties and fees waived	Link to District of Columbia amnesty page
Florida	Inactive	July 1, 2010 - September 30, 2010	State and local option tax liabilities due before July 1, 2010	Covers sales and use tax, communications services tax, estate tax, and motor fuel tax	Penalties, and 25-50% interest due waived	Link to Florida amnesty page
Illinois	Inactive	October 1, 2010 - November 8, 2010	Any taxable period ending after June 30, 2002, and prior to July 1, 2009	Covers Business Sales and Use Tax; Taxpayers with eligible liabilities who don't participate will be charged double interest & penalty under audit	No interest or penalties, no civil/criminal prosecution upon payment	Link to Illinois amnesty page

State	Status	Amnesty Filing Dates	Amnesty Inclusion Periods	Tax Types & Conditions	Amnesty Benefits	State Amnesty Web Page
Illinois	Inactive	January 1, 2011 - October 15, 2011	Any taxable period ending after June 30, 2004 and before January 1, 2011	Individual Use Tax	No interest or penalties, no civil/criminal prosecution upon payment	Link to Illinois amnesty page
Kansas	Inactive	September 1, 2010 - October 15, 2010	Tax periods ending on or before December 31, 2008	Covers sales, income, withholding, privilege, severance, estate, liquor, cigarette, and tobacco products taxes; participants relinquish all administrative and judicial rights of appeal and payments made under amnesty not eligible for refund	Interest and penalties waived	Link to Kansas amnesty page
Kentucky	Inactive	June 4, 2010 - July 31, 2010	Taxes assessed and under protest as of January 19, 2010	Any taxes that have been assessed; all payments are considered final and not subject to refund or recovery	Interest and penalties waived	Link to Kentucky amnesty page
Maine	Inactive	September 1, 2010 - November 30, 2010	Taxes assessed as of June 30, 2005	Taxes assessed; Taxpayer must forgo or withdraw a protest, administrative or judicial proceeding or refund claim related to taxes paid under the initiative	95% of penalties and interest waived	Link to Maine amnesty page
Maine	Inactive	September 1, 2010 - November 30, 2010	Taxes assessed as of December 31, 2009	Taxes assessed; Taxpayer must forgo or withdraw a protest, administrative or judicial proceeding or refund claim related to taxes paid under the initiative	95% of penalties waived	Link to Maine amnesty page
Massachusetts	Inactive	April 1, 2010 - June 1, 2010	Any taxable period ending on or before December 31, 2009	Existing business liabilities, including sales/use tax, sales tax on telecommunications services, meals tax, withholding income, room occupancy excise, gasoline excise, special fuels excise, and boat/recreational vehicles sales tax; Post amnesty penalty for taxpayers who fail to come forward of $500 will be assessed	All penalties waived	Link to Massachusetts amnesty page
Michigan	Inactive	May 15, 2011 - June 30, 2011	Taxes due prior to January 1, 2010	All state taxes administered through the Revenue Act	Civil and criminal penalties waived; any liability found due after amnesty subject to additional 20% penalty	Link to Michigan amnesty page
Nevada	Inactive	July 1, 2010 - October 1, 2010	Taxes, fees, and assessments delinquent as of July 1, 2010	Covers all taxes, fees and assessments	All interest and penalties waived	Link to Nevada amnesty page
New Mexico	Inactive	June 7, 2010 - September 30, 2010	Tax obligations due before January 1, 2010	Individual and Business Taxes	All penalties waived and interest waived if tax paid within 180 days	Link to New Mexico amnesty page
North Carolina	Inactive	April 23, 2010 - June 30, 2010	Tax, penalties or interest for periods prior to September 1, 2010	Business Sales and Use Tax, Business must register to collect and remit sales and use tax for 4 years, beginning September 1, 2010	Tax, penalties or interest for periods prior to September 1, 2010 waived	Link to North Carolina amnesty page
Oklahoma	Inactive	Registration must occur before July 1, 2011	The period that the retailer was not registered in Oklahoma if the retailer was not registered in the 12 months preceding June 9, 2010	Business Use Taxes for out-of-state retailers	Waiver of all uncollected use tax, penalties, and interest for uncollected use tax during the period the retailer was not registered in OK; must maintain registration for at least 36 months after amnesty; no registration fee will apply; discount will be allowed for timely filing and remitting use tax	Link to Oklahoma amnesty page
Oklahoma	Inactive	Registration must occur before July 1, 2011	Any period more than one year prior to the date that consumer registers to pay use taxes	Individual Use Taxes	Penalties, interest, and other collection fees due waived on outstanding use tax payments made. Use tax will not be assessed for any period more than one year prior to the date that consumer registers to pay use taxes.	Link to Oklahoma amnesty page
Pennsylvania	Inactive	April 26, 2010 - June 18, 2010	Any taxable period ending on or before June 30, 2009	Any taxes administered by the Department of Revenue; Post amnesty a 5% non participation penalty will be imposed on all unpaid tax, penalty and interest not paid during amnesty	All penalties and one-half of the interest due waived	Link to Pennsylvania amnesty page
Washington	Inactive	February 1, 2011 to April 30, 2011	All tax liabilites due before February 1, 2011	Amnesty applies to state and local sales and use taxes, state business and occupation taxes, and state public utility taxes. Included in sales and use taxes are general retail sales and use taxes, rental car taxes, King County food and beverage tax, additional sales and use tax on sales and leases of motor vehicles, lodging taxes (not including tourism promotion area lodging charges), and brokered natural gas use tax. Application must be filed by April 18, 2011	Waiver of all interest and penalties for all tax returns due prior to November 25, 2010	Link to Washington amnesty page
Wisconsin	Inactive	July 1, 2009 - September 30, 2010	Periods prior to registration for amnesty program	Business Sales and Seller's Use Tax under SSTP Program if register under SSTP	Don't need to remit WI sales and use tax on sales made prior to registration for amnesty program	Link to Wisconsin amnesty page