Summary
- The Streamlined Sales Tax Governing Board approved a multistate voluntary disclosure programme for remote sellers with uncollected sales and use tax, running from 1 January to 31 December 2027.
- Participating states generally limit the lookback to 24 months and waive penalties and late-filing fees to the extent permitted by state law, but need not waive interest.
- The programme targets sellers whose registration obligation arises only from economic nexus; sellers registered, contacted, audited or investigated since 21 June 2018 are generally excluded.
Extended article
The programme offers a central route to resolve exposure created after South Dakota v. Wayfair. Participation is optional for existing full member states but mandatory for states joining as full members from 1 January 2027 and for contingent and associate members, so relief may not be available in every jurisdiction.
Non-US businesses selling into the US should map their economic nexus history state by state and assess whether the programme is more efficient than separate state-level disclosures.
Source
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