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?

You should take advantage of an amnesty program that is available in all states participating as full members or associate members of the Streamlined Sales Tax Agreement if you:

  • Make sales into states without collecting those states' sales tax;
  • Make deliveries into those states in your own truck;
  • Send repair or maintenance employees or representatives into various states to perform work on your behalf;
  • Sell items through a Web site or catalog and then accept returns at an in-state brick and mortar store;
  • Market products jointly with an affiliate that sales through catalogs or the Internet;
  • Use in-state solicitors, whether employees, agents or independent contractors to make sales into a state
  • Are ready to take the guesswork out of your "nexus status", then…

What Sellers are Not Eligible for Amnesty?

Sellers are not eligible for amnesty in a member state if:

  • The seller is currently registered in the member state to collect sales and use tax, or
  • The seller had been registered in the member state within 12 months of the state becoming a member state, or
  • The seller has received notice of an audit by the member state and the audit is not yet fully resolved, including any related administrative and judicial processes.

What is Excluded from Amnesty?

Sellers may exclude from amnesty:

  • Sales or use taxes owed by the seller in its capacity as a buyer
  • Sales or use taxes already paid or remitted to member states in which the seller was registered
  • Sales or use taxes collected by the seller that are unpaid to member states
  • Liability for taxes other than sales or use taxes

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 Tax Division 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 Tax Division 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.

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