Streamlined Sales and Use Tax - Amnesty

What is Amnesty?

Amnesty is available to sellers for sales and use taxes uncollected or unpaid on sales for any period prior to their registration through the Streamlined Sales Tax Registration System in all states whether they are full or associate members.

For full-member states, the amnesty period will end on September 30, 2006. For associate-member states, the period will vary depending on the effective date of their compliance with the agreement.

Who Should Take Advantage of an Amnesty Program?

What Sellers are Not Eligible for Amnesty?

What is Excluded from Amnesty?

Information obtained through the streamlined registration system may not be and will not be used by the member state for determining nexus for other taxes.

To Register

Visit the Web site of the Streamlined Sales Tax Registration System to register to collect taxes for the member states in which you make sales.

The information provided will be sent electronically to all of the full member states, regardless of whether you have sales in those states, and to associate member states for which you have chosen to collect the sales or use tax.

Requirements for Maintaining Amnesty

The amnesty provisions in the Agreement require that a seller must maintain its registration and continue to collect and remit applicable sales and use taxes for at least 36 months after the date of registration through the Streamlined Sales and Use Tax Central Registration System in a member state.

Amnesty will be available for a seller who registers through the Central Registration System and indicates its intent to use a Certified Service Provider (Model 1). Since Certified Service Providers are not available at this time, the Governing Board expressed its intent to allow sellers to register and delay collection responsibility until such time as the Certified Service Provider service is available. Amnesty will be provided throughout this time frame.

If a registration is not maintained for the required 36 months or if a seller is found to have committed fraud or intentional misrepresentation in the application, the amnesty agreement may be voided by the member state.

Individuals and companies seeking more information on the Streamlined Sales and Use Tax Agreement and the new simplified system can refer to the website of the Streamlined Sales Tax Governing Board, Inc.

Also, you can contact the West Virginia State Tax Department at TaxHelp@WV.Gov, or you can contact the Taxpayer Services Division at (304) 558-3333 or 1-800-982-8297, Monday - Friday 8:00 a.m. - 5:00 p.m. EST.

What if a Seller Owes Tax to West Virginia Other Than Sales and Use Tax?

If a seller is conducting business within West Virginia, but has not registered with the State Tax Department or filed the necessary tax returns, they may be eligible to complete and submit TSD-412 Voluntary Disclosure Agreements.

What if a Seller Owes Money to West Virginia but Does Not Qualify for Amnesty Under the Streamlined Sales and Use Tax Agreement?

If a seller does not qualify for amnesty for sales and use tax and have not filed returns or have underreported sales tax liabilities, they may be eligible to complete and submit TSD-412 Voluntary Disclosure Agreements.