When it comes to sales tax, what is Nexus? Diane Yetter - Founder

Sales Tax Amnesty

Sales Tax Amnesty Programs By State


State Status Amnesty Filing Dates Amnesty Inclusion Periods Tax Types and Conditions Amnesty Benefits State Amnesty Web Page
Massachusetts Active September 1, 2014 - October 31, 2014 Assessments prior to July 1, 2014

Sales and use taxes, boat and recreational vehicle sales taxes; cigarette, cigar, and smoking tobacco excise taxes; convention center financing fees on rooms, parking and certain tours; club alcoholic beverage excise taxes; gasoline excise taxes; individual income taxes; material man sales taxes; meals taxes, including local option taxes; room occupancy excise taxes, including local option taxes; special fuels excise taxes; and withholding taxes.

Waiver of penalties Link to Massachusetts amnesty page
New Jersey Active September 17, 2014 - November 17, 2014 Tax periods 2005 through 2013

All tax types

Reduced or eliminated penalties, no collection cost and no recovery fees Link to New Jersey amnesty page
Ohio Active October 1, 2005 - December 31, 2014 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
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
Louisiana Future October 15, 2014 - November 14, 2014 Taxes due prior to January 1, 2014 whether returns filed or not and assessments the department has issued an individual or a business proposed assessment, notice of assessment, bill, notice, or demand for payment not later than May 31, 2014.

All taxes administered by the department, except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax. A taxpayer will be subject to double penalties if there is a final judgment rendered against the taxpayer by a court or if the taxpayer has exhausted all rights to protest taxes owed to the state 90 days prior to either the 2014 or the 2015 amnesty period, and the taxpayer then fails to submit an amnesty application before the end of the applicable amnesty period 90 days prior to which the final judgment was rendered or 90 days prior to which the taxpayer’s rights to protest taxes have been exhausted.

Waiver of all penalties and 50% of interest owed Link to Louisiana amnesty page
Arizona Inactive September 1, 2011 - October 1, 2011 See details under "Tax Types & Conditions"

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.

Amnesty Inclusion Periods:

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 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
California Inactive September 1, 2013 - December 2, 2013

The following City of Los Angeles Taxes: Business, Utility Users Taxes (Telephone, Electricity, Gas), Commercial Tenant's Occupancy, Transient Occupancy, and Parking Occupancy Taxes

Waiver of penalties Link to California amnesty page
California Inactive 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
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
Connecticut Inactive September 16, 2013 - November 15, 2013 Any taxable period ending on or before November 30, 2012

Any taxes. Amnesty is not available for any person who is a party to any criminal investigation or litigation pending on July 1, 2013; is a party to a closing agreement with the Commissioner of Revenue Services; has made an offer of compromise that has been accepted by the commissioner; or is a party to a managed audit agreement.

Waiver of penalties and 25% of interest due Link to Connecticut amnesty page
Delaware Inactive June 30, 2013 or June 30, 2014 Period limited to 1996 forward for those eligible by 6/30/2013; 1993 forward for those eligible by 6/30/2014

Unclaimed Property

Dramatically reduced reporting periods (audits include 1981 forward); interest and penalties Link to Delaware 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

State Status Amnesty Filing Dates Amnesty Inclusion Periods Tax Types and Conditions Amnesty Benefits State Amnesty Web Page
Georgia Inactive 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
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
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
Iowa Inactive July 1, 2012 - November 1, 2013

Unclaimed Property

Waiver of interest and penalties Link to Iowa 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
Kentucky Inactive October 1, 2012 - November 30, 2012 Taxable periods ending or transactions occurring after December 1, 2001 and prior to October 1, 2011

All taxes, penalties, fees, or interest subject to the administrative jurisdiction of the department, with the exception of the following: ad valorem taxes levied on real property pursuant, ad valorem taxes on motor vehicles and motorboats collected by the county clerks, ad valorem taxes on personal property levied pursuant to KRS Ch. 132 that are payable to local officials, and any penalties imposed under KRS 131.630 or 138.205 (pertaining to cigarettes)

Penalties and 50% of interest waived Link to Kentucky amnesty page
Louisiana Inactive September 23, 2013 - November 22, 2013 Taxes due prior to Jan. 1, 2013, for which the LDR has issued an individual or a business proposed assessment, notice of assessment, bill, notice, or demand for payment not later than May 31, 2013; Taxes for taxable periods that began before Jan. 1, 2013

All taxes administered by the Louisiana Department of Revenue, except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax.

Waiver of penalties and 50% of interest due Link to Louisiana 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 October 1, 2012 - November 30, 2012 January 1, 2006 through December 31, 2011

Use Tax

Taxpayers can resolve all past use tax obligations by reporting and paying only the highest three years of tax liability between 2006 and 2011. Civil penalties and criminal prosecution, interest and penalties on tax 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
Ohio Inactive October 1, 2011 to May 1, 2013 Delinquent use tax owed by the consumer on and after January 1, 2009

Consumer Use Tax

If a participant 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. Penalties and interest will be waived. Link to Ohio amnesty page
Ohio Inactive 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
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 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
Puerto Rico Inactive May 13, 2013 - June 30, 2013

Income tax; estate and gift tax; excise taxes; sales and use tax; income tax withholding at the source; any tax levied under Act No. 7-2009 (special real property tax); any tax levied under Act No. 73-2008 (Puerto Rico economic development incentives); any tax levied under Act No. 74-2010 (tourism development); any tax levied under Act No. 83-2010 (green energy incentives); any tax levied under Act No. 27-2011 (economic incentives for the motion picture industry); any tax levied under Act No. 20-2012 (exportation of services); and any tax levied by any law of a similar nature or providing a special income tax rate.

Interest, surcharges, and penalties waived Link to Puerto Rico amnesty page
Puerto Rico Inactive December 18, 2013 - March 27, 2014 Real property debts incurred and due for fiscal year 2012-2013 and previous tax periods, as well as any debts related to the personal property tax returns through tax year 2012.

Property Tax

Waiver of interest, surcharges and penalties on outstanding real and personal property tax debts with the Municipal Revenue Collection Center (CRIM) Link to Puerto Rico amnesty page
Puerto Rico Inactive 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
Rhode Island Inactive September 2, 2012 - November 15, 2012 Any taxable period ending on or prior to December 31, 2011

All state taxes collected by the Tax Administrator

Penalties will be waived, interest reduced by 25% Link to Rhode Island amnesty page
Texas Inactive June 12, 2012 - August 17, 2012 Reports originally due before April 1, 2012 are eligible

Business sales tax, franchise tax, and other state and local taxes and fees administered by the Comptroller’s office, with the exception of Public Utility Commission gross receipts assessments. The amnesty does not apply to filing periods under audit or identified for an audit.

Waiver of penalties and interest Link to Texas amnesty page
Utah Inactive October 1, 2005 - September 30, 2013 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
Vermont Inactive August 1, 2013 - May 1, 2014 Three year lookback period

Use Tax

Waiver of penalties and 50% of interest due for the period reviewed. Reduced lookback period. Link to Vermont 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