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Sales Tax Amnesty
Sales Tax Amnesty Programs By State
| State | Status | Amnesty Filing Dates | Amnesty Inclusion Periods | Tax Types and Conditions | Amnesty Benefits | State Amnesty Web Page |
|---|---|---|---|---|---|---|
| Delaware | Active | June 30, 2013 or June 30, 2014 | Period limited to 1996 forward for those eligible by 6/30/2013; 1993 forward for those eligible by 6/30/2014 |
Unclaimed Property |
Dramatically reduced reporting periods (audits include 1981 forward); interest and penalties | Link to Delaware amnesty page |
| Iowa | Active | July 1, 2012 - November 1, 2013 |
Unclaimed Property |
Waiver of interest and penalties | Link to Iowa amnesty page | |
| Ohio | Active | October 1, 2005 - 12 months after becoming full member of SST | All periods prior to date of amnesty application |
Business Sales and Seller's Use Tax under SSTP Program if register under SSTP |
Waiver of all tax, penalty and interest | Link to Ohio amnesty page |
| Tennessee | Active | October 1, 2005 - 12 months after becoming full member of SST | All periods prior to date of amnesty application |
Business Sales and Seller's Use Tax under SSTP Program if register under SSTP |
Waiver of all tax, penalty and interest | Link to Tennessee amnesty page |
| Utah | Active | October 1, 2005 - September 30, 2013 | All periods prior to date of amnesty application |
Business Sales and Seller's Use Tax under SSTP Program if register under SSTP |
Waiver of all tax, penalty and interest | Link to Utah amnesty page |
| Arizona | Inactive | September 1, 2011 - October 1, 2011 | See details under "Tax Types & Conditions" |
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. |
All or part of the civil penalties waived, interest imposed at a reduced rate. Approval to participate in the amnesty program does not entitle any affected taxpayer to a refund or credit of any amount previously paid. | Link to Arizona amnesty page |
| California | Inactive | October 4, 2011 - October 3, 2012 | From October 4, 2011 through October 3, 2012, look-back period for prior City of Los Angeles Business Taxes is three years. Beginning October 4, 2012, the period is limited to five years. |
City of Los Angeles Business Tax |
Penalties on late payment of taxes may be waived. | Link to California amnesty page |
| Colorado | Inactive | October 1, 2011 to December 30, 2011 | Applies to taxes which were due on or before June 30, 2011 |
City and County of Denver sales tax, retailer's use tax, consumer's use tax and occupational privilege tax. |
Waiver of penalties and half of interest due. Taxpayers using amnesty program will avoid criminal prosecution. | Link to Colorado amnesty page |
| Colorado | Inactive | October 1, 2011 - November 15, 2011 | The overdue tax must have been due for returns or reports that needed to have been filed before December 31, 2010, including returns which the Department of Revenue granted an extension for. |
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 |
Civil and criminal penalties, fines and 50% of interest waived on overdue tax | Link to Colorado amnesty page |
| District of Columbia | Inactive | August 2, 2010 - September 30, 2010 | Tax obligations due before December 31, 2009 |
Individual and Business Tax |
All penalties and fees waived | Link to District of Columbia amnesty page |
| Florida | Inactive | July 1, 2010 - September 30, 2010 | State and local option tax liabilities due before July 1, 2010 |
Covers sales and use tax, communications services tax, estate tax, and motor fuel tax |
Penalties, and 25-50% interest due waived | Link to Florida amnesty page |
| Georgia | Inactive | January 1, 2011 - July 31, 2012 | All periods prior to date of amnesty application |
Business Sales and Seller's Use Tax under SSTP Program if registered under SSTP |
Waiver of all tax, penalty and interest | Link to Georgia amnesty page |
| Illinois | Inactive | October 1, 2010 - November 8, 2010 | Any taxable period ending after June 30, 2002, and prior to July 1, 2009 |
Covers Business Sales and Use Tax; Taxpayers with eligible liabilities who don't participate will be charged double interest & penalty under audit |
No interest or penalties, no civil/criminal prosecution upon payment | Link to Illinois amnesty page |
| Illinois | Inactive | January 1, 2011 - October 15, 2011 | Any taxable period ending after June 30, 2004 and before January 1, 2011 |
Individual Use Tax |
No interest or penalties, no civil/criminal prosecution upon payment | Link to Illinois amnesty page |
| State | Status | Amnesty Filing Dates | Amnesty Inclusion Periods | Tax Types and Conditions | Amnesty Benefits | State Amnesty Web Page |
|---|---|---|---|---|---|---|
| Kansas | Inactive | September 1, 2010 - October 15, 2010 | Tax periods ending on or before December 31, 2008 |
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 |
Interest and penalties waived | Link to Kansas amnesty page |
| Kentucky | Inactive | October 1, 2012 - November 30, 2012 | Taxable periods ending or transactions occurring after December 1, 2001 and prior to October 1, 2011 |
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) |
Penalties and 50% of interest waived | Link to Kentucky amnesty page |
| Kentucky | Inactive | June 4, 2010 - July 31, 2010 | Taxes assessed and under protest as of January 19, 2010 |
Any taxes that have been assessed; all payments are considered final and not subject to refund or recovery |
Interest and penalties waived | Link to Kentucky amnesty page |
| Maine | Inactive | October 1, 2012 - November 30, 2012 | January 1, 2006 through December 31, 2011 |
Use Tax |
Taxpayers can resolve all past use tax obligations by reporting and paying only the highest three years of tax liability between 2006 and 2011. Civil penalties and criminal prosecution, interest and penalties on tax waived. | Link to Maine amnesty page |
| Maine | Inactive | September 1, 2010 - November 30, 2010 | Taxes assessed as of June 30, 2005 |
Taxes assessed; Taxpayer must forgo or withdraw a protest, administrative or judicial proceeding or refund claim related to taxes paid under the initiative |
95% of penalties and interest waived | Link to Maine amnesty page |
| Massachusetts | Inactive | April 1, 2010 - June 1, 2010 | Any taxable period ending on or before December 31, 2009 |
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 |
All penalties waived | Link to Massachusetts amnesty page |
| Michigan | Inactive | May 15, 2011 - June 30, 2011 | Taxes due prior to January 1, 2010 |
All state taxes administered through the Revenue Act |
Civil and criminal penalties waived; any liability found due after amnesty subject to additional 20% penalty | Link to Michigan amnesty page |
| Nevada | Inactive | July 1, 2010 - October 1, 2010 | Taxes, fees, and assessments delinquent as of July 1, 2010 |
Covers all taxes, fees and assessments |
All interest and penalties waived | Link to Nevada amnesty page |
| New Mexico | Inactive | June 7, 2010 - September 30, 2010 | Tax obligations due before January 1, 2010 |
Individual and Business Taxes |
All penalties waived and interest waived if tax paid within 180 days | Link to New Mexico amnesty page |
| North Carolina | Inactive | April 23, 2010 - June 30, 2010 | Tax, penalties or interest for periods prior to September 1, 2010 |
Business Sales and Use Tax, Business must register to collect and remit sales and use tax for 4 years, beginning September 1, 2010 |
Tax, penalties or interest for periods prior to September 1, 2010 waived | Link to North Carolina amnesty page |
| Ohio | Inactive | May 1, 2012 to June 15, 2012 | Applies to taxes which were due and payable as of May 1, 2011 |
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 |
Taxpayers can pay certain overdue taxes including half of any accrued interest without incurring fines or civil or criminal penalties. | Link to Ohio amnesty page |
| Ohio | Inactive | October 1, 2011 to May 1, 2013 | Delinquent use tax owed by the consumer on and after January 1, 2009 |
Consumer Use Tax |
If a participant pays all use tax for which they have an outstanding liability on or after January 1, 2009, all delinquent use tax owed by the consumer before January 1, 2009 will be waived or abated. Penalties and interest will be waived. | Link to Ohio amnesty page |
| Oklahoma | Inactive | Registration must occur before July 1, 2011 | The period that the retailer was not registered in Oklahoma if the retailer was not registered in the 12 months preceding June 9, 2010 |
Business Use Taxes for out-of-state retailers |
Waiver of all uncollected use tax, penalties, and interest for uncollected use tax during the period the retailer was not registered in OK; must maintain registration for at least 36 months after amnesty; no registration fee will apply; discount will be | Link to Oklahoma amnesty page |
| Oklahoma | Inactive | Registration must occur before July 1, 2011 | Any period more than one year prior to the date that consumer registers to pay use taxes |
Individual Use Taxes |
Penalties, interest, and other collection fees due waived on outstanding use tax payments made. Use tax will not be assessed for any period more than one year prior to the date that consumer registers to pay use taxes. | Link to Oklahoma amnesty page |
| Pennsylvania | Inactive | April 26, 2010 - June 18, 2010 | Any taxable period ending on or before June 30, 2009 |
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 |
All penalties and one-half of the interest due waived | Link to Pennsylvania amnesty page |
| Puerto Rico | Inactive | November 7, 2011 - February 29, 2012 | All periods prior to date of amnesty application |
Income tax, inheritance and gift tax, and special real property tax |
Waiver of Interest, penalties, surcharges, and any other additions to tax | Link to Puerto Rico amnesty page |
| Rhode Island | Inactive | September 2, 2012 - November 15, 2012 | Any taxable period ending on or prior to December 31, 2011 |
All state taxes collected by the Tax Administrator |
Penalties will be waived, interest reduced by 25% | Link to Rhode Island amnesty page |
| Texas | Inactive | June 12, 2012 - August 17, 2012 | Reports originally due before April 1, 2012 are eligible |
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. |
Waiver of penalties and interest | Link to Texas amnesty page |
| Washington | Inactive | February 1, 2011 to April 30, 2011 | All tax liabilites due before February 1, 2011 |
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 |
Waiver of all interest and penalties for all tax returns due prior to November 25, 2010 | Link to Washington amnesty page |
| Wisconsin | Inactive | July 1, 2009 - September 30, 2010 | Periods prior to registration for amnesty program |
Business Sales and Seller's Use Tax under SSTP Program if register under SSTP |
Don't need to remit WI sales and use tax on sales made prior to registration for amnesty program | Link to Wisconsin amnesty page |
