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ARTICLE · 28 SEPTEMBER 2006

Streamlined Sales Tax Amnesty Program Ends September 30th In Thirteen States!

Jones Day
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Amnesty under the Streamlined Sales and Use Tax Agreement (the "SSUTA") ends on September 30, 2006 for the initial 13 full member states, which include Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, New Jersey, North Carolina, North Dakota, Oklahoma, South Dakota, and West Virginia.

United StatesTax
Stephen Harris
Stephen Harris
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SSUTA

Amnesty under the Streamlined Sales and Use Tax Agreement (the "SSUTA") ends on September 30, 2006 1 for the initial 13 full member states, which include Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, New Jersey, North Carolina, North Dakota, Oklahoma, South Dakota, and West Virginia. 2 Companies doing business in any of these states that have not collected or remitted sales tax can avoid paying past sales/use tax, interest, and penalties by participating in the SSUTA amnesty program.

The amnesty provisions are intended to apply regardless of nexus. Amnesty is most attractive to sellers that may have inadvertently created nexus in a state, but that are not currently registered and collecting tax. Amnesty under the SSUTA is similar to a typical prospective-only voluntary compliance agreement. The specifics of the SSUTA amnesty provisions include the following:

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