The Streamlined Sales Tax Governing Board (SSTGB) has approved a one-year multistate programme allowing remote sellers to pay uncollected sales and use tax without penalties, with a lookback period capped at 24 months.
US Streamlined Sales Tax Governing Board (SSTGB) approved amendments to the Streamlined Sales and Use Tax Agreement (SSUTA) on 14 October 2026, establishing a new voluntary disclosure programme for qualified remote sellers.
The SSTGB is a multistate body of state government representatives. It works to simplify and standardise sales and use tax collection across the US.
The amendments, based on a proposal by Nebraska (SL26005-04 / AM26010-02), repeal the registration amnesty in Section 402 of the SSUTA. They replaced it with Section 402.1, titled the Streamlined Sales Tax Voluntary Disclosure Program for Qualified Remote Sellers (SSTVD).
Under the programme, qualified remote sellers may disclose and pay past-due sales and use tax in participating member states without penalties or late filing fees.
Programme period and deadlines
The initial programme period runs from 1 January 2027 to 31 December 2027. It will sunset after that date unless the Governing Board votes to extend it. Remote sellers must submit applications by 31 December 2027 during this initial phase.
If the programme is extended or restarted, application limits will apply:
- Remote sellers in existing full member states must apply within 36 months of meeting the state’s economic nexus threshold.
- Remote sellers in new full member states, contingent states and associate member states must apply within 72 months of meeting economic nexus.
State participation
States that join as full members on or after 1 January 2027, and all contingent and associate member states, must participate. They must offer the programme for at least 12 consecutive months.
States that are full members as of 1 January 2027 may choose to participate or opt out. They must notify the Executive Director in writing at least 30 days beforehand. Participating full member states must remain in the programme through 31 December 2027.
Who qualifies
A qualified remote seller must certify that it is not required to register in the state other than because it exceeds the state’s economic nexus threshold. Inventory held in an uncontrolled third-party warehouse does not disqualify the seller if the third party collects and remits tax.
The seller must also:
- agree to register through the Streamlined Sales Tax Registration System (SSTRS) and begin tax collection within 60 days of contract submission;
- submit lookback period returns within 12 months and pay any balance due within 30 days of notice; and
- remain registered, and collect and remit tax, for the greater of 24 months from registration or until it no longer exceeds the state’s economic nexus threshold.
Who is excluded
A remote seller is ineligible if it:
- was registered with the state before applying, with specific exceptions for early SSTRS registrants;
- was audited, is under audit or was notified of an audit on or after 21 June 2018;
- was contacted by the state about sales or use tax registration on or after 21 June 2018;
- is under criminal investigation;
- collected sales tax from customers but failed to remit it; or
- filed prior tax returns in states that limit voluntary disclosure strictly to non-filers.
Relief for sellers
Participating states limit the lookback period to no more than 24 months before registration, unless state law explicitly requires a longer period. The lookback period does not include any time before the seller met economic nexus.
All penalties and late filing fees for the lookback period are waived, to the extent allowed by state law. If a state contacts a seller while its application is pending, this will not disqualify the seller.
Remote sellers with uncollected sales and use tax liabilities in SSUTA member states will have a single window in 2027 to resolve them under the programme’s terms.
