Sales Tax Amnesty

Sales Tax Amnesty Programs By State

As of 5/10/18

Amnesty programs can be established by states as a way for taxpayers that have exposure to come into compliance. These programs are typically created legislatively and offered for a limited period of time. They vary in the tax types, conditions, and benefits provided.

The programs have strict dates that must be adhered to in order to receive the benefits. These programs are typically available for registered and unregistered taxpayers. Information for all current, future and may past programs are detailed in the chart below.

This chart will show you current, recent, and upcoming amnesty programs for each participating state.

How to use this chart:

Find the state you’re looking for and see details on the related amnesty program. The Amnesty Filing Dates represent the program dates while the Amnesty Inclusion Periods details the periods available for amnesty benefits. To get more information on a state and get a handy chart of key facts, click on the state name in the chart. To go directly to the state’s published information on the amnesty program, click the link in the last column.

State Status Amnesty Filing Dates Amnesty Inclusion Periods Tax Types and Conditions Amnesty Benefits Amnesty Web Page
Connecticut Active October 31, 2017 - November 30, 2018 Taxes due on or before December 31, 2016.

Most taxes (including state corporate income and sales and use taxes).

Waiver of penalties and 50% interest. Connecticut Amnesty Page
Indiana Active May 2, 2018 - December 31, 2018 Taxes due after January 1, 2017.

Sales, use, and income taxes.

To qualify, a retailer must meet these qualifications:

  • Applicant has inventory located in a third-party Indiana warehouse and sells to Indiana customers.
  • Never filed tax returns in Indiana for tax type in question.
  • Never registered for tax type in question.
  • Never been audited or contacted by DOR about tax type in question.
Waiver of all taxes prior to 2017, waiver of penalties and interest. Indiana 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. Tennessee Amnesty Page
Texas Active May 1, 2018 - June 29, 2018 Periods prior to January 1, 2018.

Various Texas state taxes. Does not apply to periods currently under audit review, IFTA taxes, PUC Gross Receipts assessments, Local Motor Vehicle Tax and Unclaimed Property payments.

Waiver of penalties and interest. Texas Amnesty Page
Alabama Future July 1, 2018 - September 30, 2018 Taxes due prior to January 1, 2017 and taxes for taxable periods that began before January 1, 2017.

All taxes administered by the Alabama Department of Revenue except for motor fuel, motor vehicle, and property taxes.

Waiver of penalties and interest. However, penalties may be imposed for reasons such as failing to comply with the amnesty provisions, providing false or fraudulent information, and/or cost of collection penalties. Alabama Amnesty Page
South Carolina Future Dates TBD TBD

TBD. More details.

Interest and penalties waived. South Carolina Amnesty Page
Alabama Inactive June 30, 2016 - August 30, 2016 Taxes due prior to January 1, 2015 or taxes for taxable periods that began before January 1, 2015 are eligible.

All taxes administered by the Alabama Department of Revenue, except for motor fuel taxes and certain penalties

50% of interest and all penalties waived. Alabama Amnesty Page
Arizona Inactive September 1, 2016 - October 31, 2016 Any period ending before January 1, 2014 for annual filers, and before February 1, 2015 for all other filers.

Individual income, corporate income, and transaction privilege (sales) taxes, but not non-program city transaction privilege taxes. More details.

Interest and civil penalties waived or abated. Arizona Amnesty Page
Arizona Inactive September 1, 2015 - October 31, 2015 Any period ending before January 1, 2014 for annual filers, and before February 1, 2015 for all other filers.

All taxes administered by the Arizona DOR (does not apply to Arizona’s luxury tax or withholding tax). More details.

Civil taxpayer penalties and interest reduced or waived Arizona 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. 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. City of Los Angeles 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. City of Los Angeles 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. 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. City of Denver 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. 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. 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. 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. Florida Amnesty 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. Georgia 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. Illinois 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. Illinois Amnesty Page
Illinois Inactive November 15, 2015 - December 31, 2015 Unpaid tax liabilities incurred prior to January 1, 2012.

The City of Chicago is offering a debt relief program providing individuals and businesses the opportunity to resolve outstanding debt. Included in the eligible debt are unpaid tax liabilities (for both non-filers and tax assessments) incurred prior to January 1, 2012. More details.

Penalties, interest, and collection costs waived. City of Chicago Amnesty Page
Indiana Inactive September 15, 2015 - November 16, 2015 Applies to unpaid tax liability for a listed tax that was due and payable for a tax period ending before January 1, 2013.

Income tax, sales tax, withholding tax, inheritance tax, estate tax and generation-skipping transfer tax liabilities.

Ineligible if participated in 2005 or SST amnesty.  Prohibited from participating in future amnesty.  Non participants subject to double penalty for any liability discovered post amnesty. More Details.

Interest, penalties and collection fees waived. Indiana Amnesty Page
Iowa Inactive July 1, 2012 - November 1, 2013

Unclaimed Property

Waiver of interest and penalties. Iowa Amnesty Page
Kansas Inactive September 1, 2015 - October 15, 2015 Tax periods ending on or before December 31, 2013.

Privilege, income, estate, cigarette, tobacco products, liquor enforcement, liquor drink, mineral severance, state sales and use, and local sales and use taxes. More details.

Interest and penalties waived. Kansas 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. Kansas 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. Kentucky 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. Kentucky Amnesty Page
Louisiana Inactive December 1, 2015 - December 31, 2015 Taxes due prior to 2015 for which the LDR has issued a proposed assessment, notice of assessment, bill, notice, or demand for payment not later than May 31, 2015.

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. More details.

33% of penalties and 17% of interest will be waived. Louisiana Amnesty Page
Louisiana Inactive 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. Louisiana 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. Louisiana 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. Maine 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. Maine Amnesty Page
Maryland Inactive September 1, 2015 - October 30, 2015 Tax returns due on or before December 31, 2014.

Personal income tax, corporate income tax, withholding tax, sales and use taxes, or admission and amusement taxes. More details.

Penalties and 50% interest waived. Maryland 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. Massachusetts Amnesty Page
Massachusetts Inactive 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. Massachusetts Amnesty Page
Massachusetts Inactive March 16, 2015 - May 15, 2015 Tax years or periods that were stated on a Notice of Assessment issued by the Commissioner of Revenue on or before January 1, 2015.

Corporate excise (including financial institutions, insurance, public utilities, and banks), estate taxes, fiduciary income taxes and individual use tax on motor vehicles.

Penalties waived. Massachusetts Amnesty Page
Massachusetts Inactive April 1, 2016 - May 31, 2016 Three-year limited lookback period.

All tax types administered by the Massachusetts Department of Revenue are included, with the exception of Preferred Provider excise and those covered under the International Fuels Tax Agreement. More details.

Tax penalties and any interest due on those penalties will be waived. 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. Michigan Amnesty Page
Missouri Inactive September 1, 2015 - November 30, 2015 Applies to tax liabilities due or due but unpaid on or before December 31, 2014.

Income tax, sales tax, use tax, corporate franchise tax. More details.

Interest and penalties waived. Missouri 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. Nevada Amnesty Page
New Hampshire Inactive December 1, 2015 - February 15, 2016 Applies to taxes due but unpaid on or before February 15, 2016.

Taxes administered and collected by the New Hampshire Department of Revenue Administration.

Waiver of all penalties and interest in excess of 50% of the applicable interest rate for unpaid taxes that are reported and paid in full. New Hampshire Amnesty Page
New Jersey Inactive August 21, 2017 - November 21, 2017 The taxpayer must file any required returns for the two quarters between January 1, 2017 and June 30, 2017. All prior periods will be considered closed.

The amnesty program applies to out-of-state sellers with click-through agreements with businesses in New Jersey. More details.

All penalties will be waived. New Jersey Amnesty Page
New Jersey Inactive 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. New Jersey 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. 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. North Carolina Amnesty Page
Ohio Inactive January 1, 2018 - February 15, 2018 Unreported or underreported taxes that were due and payable prior to May 1, 2017.

Various Ohio state taxes. More details.

Waiver of penalties and 50% interest. Ohio Amnesty Page
Ohio Inactive 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. Ohio Amnesty Page
Ohio Inactive October 1, 2011 - 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. 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. Ohio Amnesty Page
Oklahoma Inactive September 1, 2017 - November 30, 2017 3 taxable years for annually filed taxes or 36 months for taxes that do not have an annual filing frequency.

Sales and use, mixed beverage, gasoline and diesel, gross production and petroleum excise, corporate and personal income, and personal withholding tax. More details.

Waiver of penalty, interest, and other collection fees. Oklahoma 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. 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. Oklahoma Amnesty Page
Oklahoma Inactive September 14, 2015 - November 13, 2015 Tax periods ending before January 1, 2015.

Mixed beverage tax; gasoline and diesel tax; gross production and petroleum excise tax; sales and use tax; income tax; withholding tax; and privilege tax. More details.

Interest and penalties waived. Oklahoma Amnesty Page
Pennsylvania Inactive April 21, 2017 - June 19, 2017 Taxes that are delinquent as of December 31, 2015.

All taxes administered by the Pennsylvania DOR. More details.

50% of interest and 100% of penalties waived. Pennsylvania 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. Pennsylvania Amnesty Page
Puerto Rico Inactive March 30, 2015 - June 30, 2015 Taxable periods ended before July 1, 2014 for sales and use taxes.

Corporate and personal income taxes (excluding taxable years beginning after December 31, 2013), estate and gift taxes, sales and use taxes (for taxable periods ended before July 1, 2014), and excise taxes.

Interest and penalties waived. 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). Puerto Rico 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. 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. Puerto Rico Amnesty Page
Rhode Island Inactive December 1, 2017 - February 15, 2018 Any taxable period ending on or before December 31, 2016.

Any Rhode Island state tax. More details.

Waiver of penalty and reduction of the applicable interest rate by 25%. Rhode Island 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%. 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. 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. 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. Vermont Amnesty Page
Virginia Inactive September 13, 2017 - November 14, 2017 See State Amnesty Web Page for periods eligible for amnesty.

Any tax administered or collected by the Virginia Department of Taxation. More details.

Penalties and 50% of interest waived. Virginia Amnesty Page
Washington Inactive June 1, 2015 - June 30, 2015 Applies to local City of Tacoma business tax and license fees due April 30, 2015 or earlier.

Local City of Tacoma business tax and license fees. The amnesty program applies to the following taxes: Business and Occupation (B&O) Taxes; Private Utility Taxes; Admissions Taxes; Gambling Taxes; Annual Business License Fees; Regulatory License Fees; and Unreported Liabilities.

Interest and penalties waived, 50% of civil penalties waived. City of Tacoma Amnesty Page
Washington Inactive February 1, 2011 to April 30, 2011 All tax liabilities 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. 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. Wisconsin Amnesty Page
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Separate from State Amnesty programs

The Multistate Tax Commission (MTC) had negotiated a special amnesty deal for online sellers that may have sales and income tax obligations from previous unpaid taxes in 25 different states. This special multi-state amnesty initiative program for online sellers that ran from August 17, 2017 to November 1, 2017. The program is now over. However, if you didn’t take advantage of the program but realize you need to evaluate your activities, please contact us here.