The Streamlined Sales and Use Tax Agreement became effective October 1, 2005. This agreement is a multi-state simplification of varying sales and use tax laws.
The agreement is the joint effort of 44 states, the District of Columbia, local governments along with members of the business community to develop measures to design and implement a system that simplifies the collection and remittance of sales and use tax between retailers and states.
Sellers who volunteer to collect and pay sales and/or use tax in the member states, may be eligible for
Who should take advantage of an Amnesty program?
West Virginia’s Petition for Membership in the Streamlined Sales and Use Tax Agreement and West Virginia's Certificate of Compliance were posted to the West Virginia Tax Division website as of May 6, 2005, and were filed with the Co-Chairs of the Streamlined Sales Tax Implementing States on April 29, 2005.
West Virginia became a full member of the Streamlined Sales and Use Tax Agreement after having met all of the requirements for membership.