The Streamlined Sales Tax Voluntary Disclosure Program (SSTVD) is a multistate process for qualifying remote sellers to register in participating states, report past sales tax obligations, and seek a limited lookback and relief from penalties and late-filing fees where state law permits. It is not a blanket amnesty: eligibility is assessed state by state, only participating states are covered, and a seller must meet the program’s requirements and deadlines.
The program’s rules provide for a lookback generally capped at 24 months, but a state may have to use a longer period if its law requires one; the period also cannot reach back before the seller met that state’s economic nexus threshold. A participating seller must register, begin collecting and remitting tax, file the required historical returns or comparable information, and pay the balance due. Because state participation and legal requirements can affect the result, confirm your circumstances with the state or ask Sales Tax Compliance USA to check them for you.
Key takeaways
- The SSTVD is available only to qualifying remote sellers and participating states; eligibility is state by state.
- The general lookback limit is 24 months, subject to state-law exceptions and the date the seller crossed nexus.
- Penalty and late-filing-fee relief is limited to what state law permits; the tax balance remains due.
- Track the 30-day contract, 12-month filing, and 30-day payment requirements, and verify current program availability.
What the Streamlined Sales Tax disclosure program does
The SSTVD is a coordinated voluntary disclosure route for remote sellers that may have an unaddressed sales tax obligation in one or more participating states. Instead of approaching each state through an unrelated process, a seller can submit an application through the Streamlined Sales Tax Governing Board process and identify the participating states where it seeks to disclose. Each state still determines whether the seller qualifies and enters into its own agreement.
The program is intended for sellers whose obligation arises from economic nexus rather than a physical presence in the state. It does not automatically cover every state, every tax type, or every seller. Marketplace sales, inventory held by a fulfillment provider, employees, or other in-state activity can change the analysis. For context on inventory-related issues, see our articles on Amazon FBA sales tax in New Jersey and Amazon FBA sales tax in New Mexico.
The program’s rules and participating-state list should be checked before applying. The article When does the new multistate remote-seller disclosure program open? discusses the program’s opening and availability; confirm current application status and state participation before relying on a particular window.
Who qualifies, and what counts as a remote seller?
Under the program, a qualified remote seller generally certifies that it would not be required to register and collect in a participating state if it had not met or exceeded that state’s economic nexus threshold. It must also agree to register in each participating state where it meets the threshold, begin collecting and remitting tax, sign the state contract, provide the required historical filings or comparable information, and pay the assessed balance.
“Remote seller” does not mean simply an online business. The relevant question is whether the seller lacks a physical presence that independently requires registration and whether its sales or other activity meet the state’s economic nexus rules. A seller with inventory in a state, including inventory stored for marketplace fulfillment, may have a separate physical-presence issue. Marketplace collection by a facilitator also does not necessarily resolve the seller’s own registration or filing obligations.
Eligibility is determined state by state. A seller may qualify in one state but not another, and a state may exclude a seller that has already registered, been contacted, or has other disqualifying circumstances under its rules. The exact position depends on your circumstances—confirm with the state, or talk to us and we will check it for you.
How remote-seller thresholds affect eligibility
Economic nexus thresholds are state-specific. They may use sales amounts, transaction counts, or other measures, and the period used to measure activity can differ. The SSTVD does not create one nationwide threshold. A seller must identify where it crossed each participating state’s threshold and whether it had another basis for registration there.
Thresholds matter in two ways: they help determine whether the seller qualifies as a remote seller under the program, and they limit how far back the program’s lookback can reach. The program rules exclude periods before the seller met or exceeded the relevant state’s economic nexus threshold. Do not assume that a marketplace’s collection of tax means the seller never crossed a threshold or has no separate filing duty.
Because thresholds and state rules can change, do not rely on a single national sales figure or a general marketplace report. Reconcile sales by state and period, distinguish taxable and nontaxable transactions as the state requires, and verify the current threshold with the state revenue department before applying.
Lookback period and potential penalty relief
The program generally limits the lookback to no more than the 24 months before the seller’s registration date in the Streamlined Sales Tax Registration System. The registration date is included in the application and is used for the states requested. A participating state may apply a longer period if its law specifically requires one, and the lookback does not include periods before the seller met that state’s economic nexus threshold.
That limit is not a promise that every seller will owe only 24 months of tax. The state must accept the seller and enter into the agreement, and the rules include an exception for fraud or intentional misrepresentation. The state’s law and the seller’s facts can also affect the final period and amount due.
Participating states are to eliminate penalties and late-filing fees for the lookback period to the extent permitted by state law. This is relief from specified additions, not forgiveness of the underlying sales or use tax, and it should not be read as a waiver of interest unless the state’s rules expressly provide for it. For state-specific alternatives, see Voluntary disclosure agreement in New Jersey and Voluntary disclosure agreement in New York. Our article Will a new multistate disclosure program cover remote-seller back taxes? also addresses the back-tax question.
How to apply and what deadlines to expect
Start by reviewing the participating-state list and checking eligibility separately for each state. Assemble state-by-state sales records, dates when thresholds were met, marketplace and direct-sale information, prior registrations or state contacts, and any tax already collected or remitted. The seller submits a completed SSTVD application to the Governing Board staff, identifies the states requested, and certifies that it meets the qualified remote-seller requirements.
For each state that offers a contract, the seller must sign and return it within 30 calendar days after receiving it. The program rules also require registration through the SST Registration System when returning the signed contracts. The state’s acceptance and contract are important: an application alone does not establish that the state has approved the disclosure or its terms.
The program rules provide that the seller must begin collecting and remitting in the applicable states no later than the first day of a calendar month that is no more than 60 days after submitting the contracts. The initial program’s application window and any later extension or restart are governed by the current SST rules. Verify the current application deadline and state participation directly before acting; do not assume a deadline reported for an earlier program period still applies.
Registration, collection, returns, and payment
Yes. A participating seller agrees to register in each participating state where it meets or exceeds that state’s economic nexus threshold and to begin collecting and remitting the appropriate sales and use taxes on the program’s schedule. Registration is not optional simply because the seller is resolving past liability. The seller should also determine whether marketplace-facilitator collection changes what it must collect on its own transactions, while continuing to meet any registration and filing duties the state imposes.
After the state accepts and enters into the contract, the seller must prepare and file the required returns or comparable spreadsheets and provide the state-required reporting information for the lookback period. The program rules allow up to 12 months for these filings, measured from receipt of the signed contract back from the state. The state may specify the format and filing instructions, so the seller should follow the agreement and state notices rather than assume ordinary return procedures are sufficient.
The seller must pay the balance due within 30 calendar days after the state provides the amount, or within another period if the state requires it. The tax balance remains payable even where penalties and late-filing fees are waived. Keep copies of the application, signed agreements, filed returns, payment confirmations, and state correspondence, and continue filing future returns while registered unless the state confirms that the account may be closed.
How a compliance service can help
A done-for-you sales tax compliance service can help organize the state-by-state review, identify records needed to support threshold and lookback calculations, coordinate application and contract steps, and prepare historical filings and payment schedules. It can also help distinguish marketplace-collected transactions from sales for which the seller may remain responsible, and track ongoing registration and filing obligations after disclosure.
Support does not replace the state’s decision or guarantee eligibility, penalty relief, or a particular tax result. The seller remains responsible for accurate records, truthful certifications, timely signatures, filings, and payment. Sales Tax Compliance USA is a service staffed by people; we can review the facts with you and help manage the process, while confirming state-specific questions with the relevant tax authority.
How the SSTVD requirements fit together
| Program step | What the seller must do | Timing or limit | Important qualification |
|---|---|---|---|
| Eligibility | Certify that the obligation is based on economic nexus and that the seller qualifies as a remote seller in the state | Assessed separately for each participating state | Physical presence or other disqualifying facts may change eligibility |
| Historical exposure | Report the required lookback-period sales and provide state-required information | Generally no more than 24 months before SST registration | State law may require longer; period cannot precede the state threshold being met |
| Contract and registration | Sign each state contract and register through the SST Registration System | Return contracts within 30 calendar days of receipt | Application alone is not state acceptance |
| Start collecting | Collect and remit in each applicable participating state | No later than the first day of a calendar month within 60 days after contract submission | Follow the state’s registration and collection instructions |
| Historical returns | File returns or comparable spreadsheets and required reporting information | Within 12 months after receiving the state-signed contract back | State-specific formats and instructions apply |
| Payment | Pay the balance due for the lookback period | Within 30 calendar days after the state provides the balance, unless otherwise required | Tax remains due even if penalties and late-filing fees are waived |
Frequently asked questions
What is the Streamlined Sales Tax Voluntary Disclosure Program?
It is a multistate process through which qualifying remote sellers can disclose past sales tax obligations in participating states, register, and settle the required lookback-period liability. It may limit the lookback and provide penalty and late-filing-fee relief where state law allows, but each state decides eligibility and enters into its own agreement.
Who qualifies as a remote seller under the program?
Generally, the seller must certify that it would not have to register in the state but for meeting or exceeding that state’s economic nexus threshold. Eligibility is state-specific, and physical presence, inventory, prior registration, state contact, or other facts may affect qualification.
What is the program’s lookback period?
The general limit is no more than the 24 months before the seller’s SST Registration System registration date. A state may use a longer period if its law requires one, and the period does not reach back before the seller met that state’s economic nexus threshold.
Are penalties and late filing fees waived?
Participating states are to eliminate penalties and late-filing fees for the lookback period to the extent state law permits. The underlying tax remains due, and the rules should not be treated as a general waiver of interest or other amounts unless the state confirms that relief.
How does a seller apply?
The seller reviews participating states and eligibility, gathers state-by-state records, and submits a completed application to the Streamlined Sales Tax Governing Board staff identifying the states requested. If a state offers a contract, the seller must sign and return it on time and complete the required registration.
Does a participating seller have to register and collect sales tax?
Yes. The seller agrees to register in each applicable participating state and begin collecting and remitting tax on the program’s schedule. Marketplace collection does not automatically remove every seller registration, filing, or collection obligation.
What deadlines apply to contracts, returns, and payment?
The program rules require signed contracts to be returned within 30 calendar days of receipt. The seller generally must file the lookback returns or comparable information within 12 months after receiving the state-signed contract back, and pay within 30 calendar days after the state provides the balance, unless the state requires otherwise. Collection must begin by the first day of a calendar month no more than 60 days after contract submission.
Official sources
- https://www.streamlinedsalestax.org/docs/default-source/amendments/2026-amendments/7-sl26005-03—am26010-01—section-402-1—remote-seller-voluntary-disclosure.pdf
- https://www.streamlinedsalestax.org/docs/default-source/comm-slac-documents/slac-2026/sl26005b—process—remote-seller-voluntary-disclosure.pdf
- https://www.streamlinedsalestax.org/docs/default-source/comm-slac-documents/slac-2026/sl26005a—rule-402-1—remote-seller-voluntary-disclosure.pdf
Related reading
- When does the new multistate remote-seller disclosure program open?
- Voluntary disclosure agreement in New Jersey
- Voluntary disclosure agreement in New York
- Will a new multistate disclosure program cover remote-seller back taxes
- Our sales tax compliance services
Getting this handled
If you would rather not work this out yourself, that is what we do. We register you, file your returns and keep you compliant across every state where you have an obligation — one point of contact, one invoice. Talk to us about your situation.
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This article is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.