Sales Tax Amnesty Programs By State (as of 5/1/2023)
Amnesty programs can be established by states as a way for taxpayers that have exposure to come into compliance. These programs are typically created legislatively and offered for a limited period of time. They vary in the tax types, conditions, and benefits provided.
This chart will show you current, recent, and upcoming amnesty programs for each participating state. The programs have strict dates that must be adhered to in order to receive the benefits and are typically available for registered and unregistered taxpayers.
Simplified sellers use tax. Seller must apply for and be accepted into SSUT program. Amnesty isn’t available to any eligible seller who has received notice of an audit and the audit is not yet resolved. Amnesty only applies to retailers responsible for collection of the tax and not for purchasers subject to consumer’s use tax.
Business Sales and Seller’s Use Tax under SSTP Program if register under SSTP.
All taxes administered by the Department of Revenue; also includes certain federal obligations referred to the DOR for collection
To be determined by the commissioner.
All taxes administered by the Alabama Department of Revenue, except for motor fuel taxes and certain penalties
All taxes administered by the Alabama Department of Revenue except for motor fuel, motor vehicle, and property taxes.
Individual income, corporate income, and transaction privilege (sales) taxes, but not non-program city transaction privilege taxes. More details.
All taxes administered by the Arizona DOR (does not apply to Arizona’s luxury tax or withholding tax). More details.
All state and local taxes administered by the Arizona Department of Revenue except estate and property tax. Does not apply to home rule taxes not administered by the state.
Amnesty Inclusion Periods:
For taxpayers who file annually, liability period is any taxable period beginning from and after December 31, 2003 and ending before January 1, 2010. For taxpayers who have a 52-53 week tax year, any taxable period beginning from and after January 14, 2004 and ending before January 1, 2010. For all other taxpayers, any taxable period beginning from and after December 31, 2004 and ending before January 1, 2010.
The following City of Los Angeles Taxes: Business, Utility Users Taxes (Telephone, Electricity, Gas), Commercial Tenant’s Occupancy, Transient Occupancy, and Parking Occupancy Taxes.
City of Los Angeles Business Tax.
Sales and use tax. Effective June 27, 2019, a “qualifying retailer” meets all of the following conditions:
• The retailer is not registered or has not registered with the CDTFA prior to December 1, 2018
• The retailer had not filed sales or use tax returns or made sales or use tax payments prior to being contacted by the CDTFA
• The retailer voluntarily registers with the CDTFA, and by September 25, 2019, files completed tax returns for all tax reporting periods on and after April 1, 2016, and pays in full the taxes due or applies for an installment payment agreement, but only if final payment under the terms of the agreement is paid no later than December 31, 2021
• The retailer is or was engaged in business in California solely because the retailer used a marketplace facilitator to facilitate sales for delivery in California and the marketplace facilitator stored the retailer’s inventory in this state
Corporate and personal income taxes, sales and use taxes and county or municipal sales taxes collected by the Dept. of Revenue, gasoline and special fuel taxes, cigarette and tobacco product taxes, severance taxes, certain local improvement district sales taxes, sales and use taxes imposed by the Regional Transportation District, Denver Metropolitan Scientific and Cultural Facilities District, Metropolitan Football Stadium, and regional transportation authorities, and local marketing and promotion taxes and county lodging and rental taxes collected by the Dept. of Revenue.
City and County of Denver sales tax, retailer’s use tax, consumer’s use tax and occupational privilege tax.
Most taxes (including state corporate income and sales and use taxes).
Any taxes. Amnesty is not available for any person who is a party to any criminal investigation or litigation pending on July 1, 2013; is a party to a closing agreement with the Commissioner of Revenue Services; has made an offer of compromise that has been accepted by the commissioner; or is a party to a managed audit agreement.
Taxes that have not previously been paid or disclosed to the state.
Individual and Business Tax
Covers sales and use tax, communications services tax, estate tax, and motor fuel tax.
As a result of Florida’s economic nexus legislation, businesses making remote sales into Florida must register and collect sales and use tax on such transactions, if the business has made taxable remote sales in excess of $100,000 over the previous calendar year, effective July 1, 2021. Affected businesses not previously registered with the Florida Department of Revenue have until September 30, 2021, to complete a Florida Business Tax Application and avoid a “look back” review of previous remote sales and use taxes due.
Business Sales and Seller’s Use Tax under SSTP Program if registered under SSTP.
Individual Use Tax
Covers Business Sales and Use Tax; Taxpayers with eligible liabilities who don’t participate will be charged double interest & penalty under audit.
The City of Chicago is offering a debt relief program providing individuals and businesses the opportunity to resolve outstanding debt. Included in the eligible debt are unpaid tax liabilities (for both non-filers and tax assessments) incurred prior to January 1, 2012. More details.
All taxes administered by the Illinois Department of Revenue.
Income tax, sales tax, withholding tax, inheritance tax, estate tax and generation-skipping transfer tax liabilities.
Ineligible if participated in 2005 or SST amnesty. Prohibited from participating in future amnesty. Non participants subject to double penalty for any liability discovered post amnesty. More Details.
Sales, use, and income taxes.
To qualify, a retailer must meet these qualifications:
• Applicant has inventory located in a third-party Indiana warehouse and sells to Indiana customers.
• Never filed tax returns in Indiana for tax type in question.
• Never registered for tax type in question.
• Never been audited or contacted by DOR about tax type in question.
Privilege, income, estate, cigarette, tobacco products, liquor enforcement, liquor drink, mineral severance, state sales and use, and local sales and use taxes. More details.
Covers sales, income, withholding, privilege, severance, estate, liquor, cigarette, and tobacco products taxes; participants relinquish all administrative and judicial rights of appeal and payments made under amnesty not eligible for refund.
All taxes, penalties, fees, or interest subject to the administrative jurisdiction of the department, with the exception of the following: ad valorem taxes levied on real property pursuant, ad valorem taxes on motor vehicles and motorboats collected by the county clerks, ad valorem taxes on personal property levied pursuant to KRS Ch. 132 that are payable to local officials, and any penalties imposed under KRS 131.630 or 138.205 (pertaining to cigarettes).
Any taxes that have been assessed; all payments are considered final and not subject to refund or recovery.
All taxes administered by the department, except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax. More details.
All taxes administered by the department, except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax. A taxpayer will be subject to double penalties if there is a final judgment rendered against the taxpayer by a court or if the taxpayer has exhausted all rights to protest taxes owed to the state 90 days prior to either the 2014 or the 2015 amnesty period, and the taxpayer then fails to submit an amnesty application before the end of the applicable amnesty period 90 days prior to which the final judgment was rendered or 90 days prior to which the taxpayer’s rights to protest taxes have been exhausted.
All taxes administered by the Louisiana Department of Revenue, except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax.
Taxes assessed; Taxpayer must forgo or withdraw a protest, administrative or judicial proceeding or refund claim related to taxes paid under the initiative.
Personal income tax, corporate income tax, withholding tax, sales and use taxes, or admission and amusement taxes. More details.
Existing business liabilities, including sales/use tax, sales tax on telecommunications services, meals tax, withholding income, room occupancy excise, gasoline excise, special fuels excise, and boat/recreational vehicles sales tax; Post amnesty penalty for taxpayers who fail to come forward of $500 will be assessed.
Sales and use taxes, boat and recreational vehicle sales taxes; cigarette, cigar, and smoking tobacco excise taxes; convention center financing fees on rooms, parking and certain tours; club alcoholic beverage excise taxes; gasoline excise taxes; individual income taxes; material man sales taxes; meals taxes, including local option taxes; room occupancy excise taxes, including local option taxes; special fuels excise taxes; and withholding taxes.
Corporate excise (including financial institutions, insurance, public utilities, and banks), estate taxes, fiduciary income taxes and individual use tax on motor vehicles.
All tax types administered by the Massachusetts Department of Revenue are included, with the exception of Preferred Provider excise and those covered under the International Fuels Tax Agreement. More details.
All state taxes administered through the Revenue Act.
Income tax, sales tax, use tax, corporate franchise tax. More details.
Covers all taxes, fees and assessments.
Taxes, fees or assessments required to be paid to the Nevada Department of Taxation. If unregistered, need to pay and file back 8 years or to date of nexus; if registered, back file amended return 3 years back.
Taxes administered and collected by the New Hampshire Department of Revenue Administration.
The amnesty program applies to out-of-state sellers with click-through agreements with businesses in New Jersey. More details.
Most taxes administered by the Division of Taxation, such as the corporation business tax, personal income tax, and sales and use tax. More details.
Individual and Business Taxes
The Department will use the following criteria, as a guideline, to determine program eligibility:
• The taxpayer demonstrates a willingness and ability to comply with New Mexico’s tax laws;
• The taxpayer demonstrates an acceptable system of internal controls and business records (for most taxpayers, this may be income identified on the federal return and/or business income in New Mexico);
• The taxpayer’s resources are available to conduct the income disclosure
Business Sales and Use Tax, Business must register to collect and remit sales and use tax for 4 years, beginning September 1, 2010.
Various Ohio state taxes. More details.
Business Sales and Seller’s Use Tax under SSTP Program if register under SSTP.
Consumer Use Tax
Corporate franchise tax, commercial activity tax, estate tax, state and local taxes, including sales and use taxes, motor fuel taxes, cigarette taxes, school district income taxes, and tangible personal property taxes.
Sales and use, mixed beverage, gasoline and diesel, gross production and petroleum excise, corporate and personal income, and personal withholding tax. More details.
Business Use Taxes for out-of-state retailers.
Individual Use Taxes
Mixed beverage tax; gasoline and diesel tax; gross production and petroleum excise tax; sales and use tax; income tax; withholding tax; and privilege tax. More details.
All taxes administered by the Pennsylvania DOR. More details.
Any taxes administered by the Department of Revenue; Post amnesty a 5% non participation penalty will be imposed on all unpaid tax, penalty and interest not paid during amnesty.
A 90-day Voluntary Compliance Program for any business that has inventory or stores property in Pennsylvania but is not registered to collect and pay Pennsylvania taxes.
Sales tax and income tax if there is inventory in the state for 2019 and 2020. Participants are required to complete the Physical Presence Business Activity Questionnaire (BAQ) to determine nexus. Once the BAQ is received by the DOR, they will complete a review and contact the business to discuss how to become compliant.
Corporate and personal income taxes (excluding taxable years beginning after December 31, 2013), estate and gift taxes, sales and use taxes (for taxable periods ended before July 1, 2014), and excise taxes.
Income tax; estate and gift tax; excise taxes; sales and use tax; income tax withholding at the source; any tax levied under Act No. 7-2009 (special real property tax); any tax levied under Act No. 73-2008 (Puerto Rico economic development incentives); any tax levied under Act No. 74-2010 (tourism development); any tax levied under Act No. 83-2010 (green energy incentives); any tax levied under Act No. 27-2011 (economic incentives for the motion picture industry); any tax levied under Act No. 20-2012 (exportation of services); and any tax levied by any law of a similar nature or providing a special income tax rate.
Income tax, inheritance and gift tax, and special real property tax.
Any Rhode Island state tax. More details.
All state taxes collected by the Tax Administrator.
Various Texas state taxes. Does not apply to periods currently under audit review, IFTA taxes, PUC Gross Receipts assessments, Local Motor Vehicle Tax and Unclaimed Property payments.
Business sales tax, franchise tax, and other state and local taxes and fees administered by the Comptroller’s office, with the exception of Public Utility Commission gross receipts assessments. The amnesty does not apply to filing periods under audit or identified for an audit.
Business Sales and Seller’s Use Tax under SSTP Program if register under SSTP.
Any tax administered or collected by the Virginia Department of Taxation. More details.
Local City of Tacoma business tax and license fees. The amnesty program applies to the following taxes: Business and Occupation (B&O) Taxes; Private Utility Taxes; Admissions Taxes; Gambling Taxes; Annual Business License Fees; Regulatory License Fees; and Unreported Liabilities.
Amnesty applies to state and local sales and use taxes, state business and occupation taxes, and state public utility taxes. Included in sales and use taxes are general retail sales and use taxes, rental car taxes, King County food and beverage tax, additional sales and use tax on sales and leases of motor vehicles, lodging taxes (not including tourism promotion area lodging charges), and brokered natural gas use tax. Application must be filed by April 18, 2011.
Business Sales and Seller’s Use Tax under SSTP Program if register under SSTP.
The Multistate Tax Commission (MTC) had negotiated a special amnesty deal for online sellers that may have sales and income tax obligations from previous unpaid taxes in 25 different states. This special multi-state amnesty initiative program for online sellers that ran from August 17, 2017 to November 1, 2017. The program is now over. However, if you didn’t take advantage of the program but realize you need to evaluate your activities, please contact us here.
