Streamlined Sales Tax Amnesty

Minnesota and the other member states of the national Streamlined Sales and Use Tax Agreement (SSUTA) are offering a sales tax amnesty program to unregistered businesses that voluntarily register to collect sales tax in all member states. The program is available to all unregistered businesses (including Internet businesses) that currently make sales to Minnesota without collecting the tax.

To participate, businesses must register to collect sales tax for Minnesota and all SSUTA member states, and remit the tax for at least 36 months after they register. In return, Minnesota will not audit sales made prior to the date of registration.

The Minnesota amnesty program begins Oct. 1, 2005, and runs until May 31, 2007 for those registering to file and pay using a certified service provider or certified automated system.

Eligibility and participation requirements
You are eligible to participate in the amnesty program if you currently are not registered to collect Minnesota sales tax.

You are not eligible if you:

Are currently registered to collect Minnesota sales tax;
Were registered to collect Minnesota sales tax at any time during the previous 12 months;
Have collected Minnesota sales tax but have not remitted it;
Have received notice of an audit and the audit is not yet fully resolved, including related administrative and judicial processes; or
Have misrepresented any material fact in your registration.

To participate in the amnesty program, you must:

Register to collect sales tax for Minnesota and all other SSUTA member states during the amnesty period. To register, go to the Streamlined Sales Tax Central Registration System and complete the online application. Your registration information will be sent to the appropriate SSUTA member states, including Minnesota.
Collect and remit sales tax to Minnesota and all SSUTA member states for at least 36 months after the date of registration, or 36 months after the two service providers are certified if you register to file and pay using a certified service provider.

If you participate in the program, any Minnesota sales you made prior to registration will not be audited as long as you remain in compliance with the amnesty program requirements.

In addition, there may be monetary allowances available through the national Streamlined Sales and Use Tax Agreement to help cover costs to modify your business systems and software to collect the tax. See the FAQ section of the streamlined sales tax website for more information.

Information and assistance
If you have questions about the Minnesota amnesty program, send an e-mail to vda.st@state.mn.us.

For additional information about the national Streamlined Sales and Use Tax Agreement and amnesty programs conducted by SSUTA member states, use the links below.

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