Streamlined Sales Tax Board Creates 2027 Voluntary Disclosure Programme for Remote Sellers

Summary

The Streamlined Sales Tax Governing Board approved new SSUTA Section 402.1 and an amended Rule 402.1 on 14 October 2026, replacing the previous registration-amnesty provision with a remote-seller voluntary disclosure programme.

The programme runs from 1 January through 31 December 2027 and may limit participating sellers’ historical exposure to a 24-month lookback, with penalties and late-filing fees waived where permitted by the participating state’s law.

Eligibility is determined state by state and generally targets sellers whose obligation arises only from economic nexus; current full-member states may choose whether to participate.

Extended article

The Streamlined Sales Tax Voluntary Disclosure programme gives qualifying remote sellers a central route to disclose uncollected sales and use tax liabilities in participating states. It replaces the former SSUTA amnesty, which could eliminate historical tax, penalties and interest but required broader registration and a longer collection commitment.

The new programme does not eliminate the underlying tax. Instead, it generally limits the lookback to no more than 24 months and waives penalties and late-filing fees where state law permits. Interest is not necessarily waived. Participating sellers must register in each participating state where they meet the state’s economic-nexus threshold and generally remain registered for at least 24 months.

A seller is not qualified in a state if it was already registered there before applying, subject to a limited transition exception, or if it has collected tax without remitting it. Other exclusions include specified prior audit, investigation or state contact circumstances. Businesses should therefore assess eligibility before initiating registration or contacting a state directly.

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