Streamlined Sales and Use Tax Agreement (SSUTA) 402: Section 402 Amnesty for registration

A member state forgives past sales or use tax a seller failed to collect or pay when that seller registers through the central system for that state, if it pays or collects and remits under the Agreement on sales to purchasers in all full member states where it makes sales (sellers making only wholesale sales in a state that does not require wholesalers to register, or selling only through a marketplace facilitator in a state that does not require those sellers to register, need not register there). It is unavailable if the seller was registered in that state in the twelve months before the state joined. The amnesty bars assessment of the tax, penalty and interest for the unregistered period, provided registration occurs within twelve months of the state's entry, and later joining states give it too. It does not cover matters already under a noticed audit not yet finally resolved, tax already paid or collected, or tax owed as a buyer, and it holds, absent fraud or intentional misrepresentation, only while the seller stays registered and keeps collecting and remitting for at least thirty-six months, during which the state tolls its limitation period. States may offer more favourable terms; contingent and associate members give amnesty from attaining that status until twelve months after full membership.