United States · International tax development
US Streamlined Sales Tax Board approves remote-seller disclosure programme
On 14 October 2026, the Streamlined Sales Tax Governing Board approved a remote-seller voluntary-disclosure framework for participating US states. The initial programme runs during 2027 and replaces the Agreement’s registration amnesty with conditional, limited-lookback relief rather than a blanket cancellation of past tax.
- Official document:
- SSUTA amendment SL26005-04 / AM26010-02 and Rule 402.1 amendment SL26005A04 / RP26004-02, approved 14 October 2026
- Development date:
- 2026-10-14
Replacing a different form of amnesty
Section 402 of the Streamlined Sales and Use Tax Agreement, as amended through 13 May 2026, required qualifying sellers to register in all full member states where they made sales, subject to specified exceptions. Registration generally had to occur within twelve months of a state joining. Its protection covered previously uncollected tax, penalties and interest, with continued registration and compliance for at least 36 months. Audited matters, tax already paid and collected tax were excluded. That historical framework was not an unrestricted amnesty for every unregistered seller.[2]
A state-by-state programme
The amendment preserves protection for sellers who already qualified under the old amnesty. Existing full member states choose whether to participate; new full members and contingent or associate members face participation requirements. The normal lookback is at most 24 months, but longer periods required by state law remain possible. Penalties and late-filing fees are removed only as state law permits.[1]
A qualified remote seller generally relies on economic nexus for its registration obligation. The warehouse exception requires both absence of seller control and third-party collection and remittance. Prior registration, audit history since 21 June 2018, criminal investigation or collected-but-unremitted tax can disqualify a seller; a prior return can also exclude it where state law restricts disclosure to non-filers. Eligibility is assessed separately for each state, not conferred nationwide by one application.[1]
Group compliance implications
Approved Rule 402.1 requires an application identifying the participating states sought and separate state contracts. An acknowledgement is not approval. The Board’s programme webpage is to identify state-specific dates, lookbacks, charges and contractual requirements. Participating states receive application information, while contracts and filing information are state-specific and application information is not shared with non-participating states. A multinational seller should therefore assess its exposure and intended registrations state by state, rather than assume that a single central registration settles every historic liability.[3]
Official sources
- [1] SL26005-04 / AM26010-02: amendments to SSUTA sections 402 and 402.1
Streamlined Sales Tax Governing Board · Document date: 2026-10-14
All eight pages text and rendered pixels read, including redlines: 402(G); 402.1(A), (B), (C), (D), (E), (I). Body/footer identifies AM26010-02 despite filename ending03. Actual public LibraryApi Amendments-SSUTA record identifies AM26010-02 as Approved14October, published19October; approval date is not inferred from example or PDF metadata. This is an Agreement amendment, not a federal statute or automatic entitlement in every state.
- [2] Streamlined Sales and Use Tax Agreement as amended through 13 May 2026
Streamlined Sales Tax Governing Board · Document date: 2026-05-13
Selected complete sections401(C)/(D) and402(A)–(F), printed/physical67–68, plus402 compiler note printed340; actual67–68 rendered pixels read. Not full379pages. Fresh advertised AgreementDocuments public dataset identifies this as latest listed consolidated SSUTA, published16June2026; later specific October amendment read separately.
- [3] SL26005A04 / RP26004-02: Rule 402.1 remote-seller voluntary disclosure
Streamlined Sales Tax Governing Board · Document date: 2026-10-14
Full nine-page extracted text read; actual operative rendered pages5,7,8,9 checked; final-lettered D(application), G(webpage/review), H(contracts), L(information sharing). BodyfooterSL26005A04/RP26004-02; LibraryApi Amendments-Rules record Approved14October/published19October establishes approval date, not older filename8October. No claim that every process-form timing conflict or state statute has been resolved.
- [4] Public library approval record for AM26010-02
Streamlined Sales Tax Governing Board · Document date: 2026-10-14
Actual advertised public UI read endpoint, ordinary GET200269687bytes; exact record Id841c3676-fdde-4a9e-a234-d6e95ba7724b: DocumentNumberAM26010-02, ActionApproved, Date10/14/2026, PublishedDate10/19/2026 and exact PDFUrl. documentDate is this approval record’s dated action, not an invented issue date for the entire undated dataset. Older AM26010 and01 are markedAmended, not this finalApproved record.
- [5] Public library approval record for RP26004-02
Streamlined Sales Tax Governing Board · Document date: 2026-10-14
Actual advertised public UI read endpoint, ordinary GET200133244bytes; exact record Idfb8a2f82-9548-4d4f-98e2-cd93bafedc9d: DocumentNumberRP26004-02, ActionApproved, Date10/14/2026, PublishedDate10/19/2026 and exact PDFUrl. documentDate identifies that dated approval action, not a dataset-wide publication day or filename8October.