As part of Wisconsin’s membership in the Streamlined Sales and Use Tax Agreement, Wisconsin will offer a sales tax amnesty program for qualifying businesses that currently are not registered to collect and remit sales and use tax. The Wisconsin amnesty period runs from July 1, 2009 to September 30, 2010. To qualify, businesses must voluntarily register (between the above dates) to collect and remit Wisconsin sales tax, as well as sales tax for all other states that have been members of the SST Agreement for at least 36 months. Businesses that meet the eligibility requirements and register for the program will not be required to remit Wisconsin sales and use tax on sales made prior to registration for the amnesty program. The program does not apply to any sales and use tax that a person owes as a purchaser. Businesses are eligible for the program unless one or more of the following apply: 1) currently registered to collect Wisconsin sales tax; 2) registered to collect Wisconsin sales tax at any time during the past 12 months; 3) received an audit notice, unless the audit and all related appeals are resolved; and/or 4) committed or been involved in fraud or intentional misrepresentation. Additional rules and regulations apply. (Wisconsin offers Streamlined Sales Tax amnesty program, Wisconsin Department of Revenue)