The Streamlined Sales Tax (SST) remote-seller voluntary disclosure program is scheduled to open January 1, 2027, and the initial program is scheduled to run through December 31, 2027, unless the SST Governing Board extends it. It is not a blanket offer from every SST state: states must participate, and a final list of participating states is not yet available in the official program materials cited here. Check the SST program page before applying, because participation is state-specific.
The program is intended for qualifying remote sellers that have an economic-nexus obligation but have not registered or been contacted by the state about registering, subject to detailed state-by-state eligibility rules. For participating states, the general lookback is limited to the 24 months before registration, but a state may have to use a longer period under its law. Penalties and late-filing fees are to be eliminated during the lookback only to the extent state law allows; the program does not promise that interest will be waived. Eligibility, tax treatment, and the final amount due depend on each state and the seller’s facts.
Key takeaways
- The initial SST remote-seller disclosure program is scheduled to open January 1, 2027.
- The initial application window is scheduled to close December 31, 2027, unless extended.
- States opt in individually; do not assume every SST member participates.
- The lookback is generally the 24 months immediately before the seller registers in the SST Registration System, unless a participating state’s law requires a longer period.
- Penalties and late-filing fees may be eliminated only to the extent state law allows; interest is not universally waived.
When does the program open, and which states are in?
The initial SST remote-seller voluntary disclosure program is scheduled to begin January 1, 2027. The approved program terms set December 31, 2027 as the last day to apply during this initial period, unless the Governing Board votes to extend it. Treat those dates as the program’s scheduled window and confirm current instructions with SST before acting.
Participation is by state, not automatic across the SST network. The program terms require certain categories of SST states to participate, while existing full-member states may choose whether to join the initial program. The official materials available for this article do not identify a final list of states opting in. Do not assume that a state is participating just because it is an SST member or appears in the SST registration system.
Before deciding whether to disclose, check the SST program page and the relevant state tax authority’s instructions. If you have sales in New Jersey or New Mexico, our articles on when an out-of-state seller has to register in New Jersey and when an out-of-state seller has to register in New Mexico explain why state-specific nexus rules matter.
Who qualifies as a remote seller?
For this program, “remote seller” generally means a seller without physical presence in the state that makes sales into it. The program is aimed at sellers whose obligation arose from economic nexus—typically a state’s sales or transaction threshold—rather than from having employees, inventory, an office, or another physical connection there. The exact definition and qualification are applied state by state.
A seller must certify that it meets the program’s qualified-remote-seller requirements for each state requested. Existing registration, prior state contact, audit history, or other state-specific circumstances can disqualify a seller in a particular state. Marketplace sales also need careful review: selling through a marketplace does not by itself establish that the seller qualifies, and marketplace collection rules do not necessarily resolve every registration or filing obligation.
Amazon, Shopify, Etsy, and Walmart sellers should review direct sales and marketplace sales separately, along with the state’s threshold calculation and any physical presence. If you sell to customers in New Jersey or New York, our articles on Sales tax for foreign sellers in New Jersey and Sales tax for foreign sellers in New York provide additional context for cross-border sellers. The exact position depends on your circumstances—confirm with the state, or talk to us and we will check it for you.
Which taxes and past periods does it cover?
The program concerns state sales and use tax obligations for qualifying remote sellers in participating states. It is not a general amnesty for every tax a business may owe. The applicable state determines which returns, schedules, or comparable spreadsheets are required for the disclosure period and how the seller’s transactions are treated.
The program’s limited lookback is generally the 24-month period immediately before the seller’s registration date in the SST Registration System. The lookback does not include periods before the seller met or exceeded that state’s economic-nexus threshold. However, the program allows a longer lookback where a participating state is specifically required by its law to use one. That exception means sellers should not treat 24 months as an unconditional cap.
Sales tax is not the only possible tax obligation for an online business, and this program should not be assumed to resolve income, payroll, or other state tax exposure. Confirm the tax type and periods covered with each participating state before submitting an application.
How far back will states look?
The standard lookback is the 24 months immediately before the seller registers in the SST Registration System. It is also limited to periods after the seller first met or exceeded the participating state’s economic-nexus threshold. The standard lookback is the 24 months immediately before the seller registers in the SST Registration System, unless a participating state’s law requires a longer period.
A state may use a longer period if its law specifically requires it. The program therefore offers a defined general lookback, not a guarantee that every seller in every state will have exactly two years of exposure. A state’s written terms and the seller’s nexus history control.
Gather sales records by state and period before applying. Include marketplace and direct-channel activity, and identify when the state threshold was first met. If records are incomplete or the threshold date is uncertain, resolve that before certifying eligibility or estimating the balance.
Are penalties or interest waived?
The approved program terms call for participating states to eliminate penalties and late-filing fees for the lookback period to the extent allowed by that state’s law. The qualification matters: a state’s law may limit what it can waive, and the program does not promise that every penalty or fee will be removed in every case.
Do not assume that interest is waived. The program materials specify elimination of penalties and late-filing fees to the extent permitted by law, but do not establish a universal interest waiver. Each state’s terms should identify the interest, penalties, and fees that apply. Ask the state or have the terms reviewed before relying on a projected savings amount.
Any tax balance remains payable under the program’s requirements. The approved terms require sellers to prepare and file the required lookback returns or comparable information within the stated period after receiving the state’s signed contract, and to pay the balance within the stated payment window after the state provides it, subject to the state’s instructions.
How do remote sellers apply?
The program uses the SST Registration System and a disclosure application submitted to SST Governing Board staff. The seller identifies the participating states for which it seeks relief and certifies that it is a qualified remote seller in each one. The state then reviews the request and, if accepted, provides a contract or state-specific terms.
Applying is not the same as receiving approval. Read each state’s contract carefully, including the registration date, lookback, required returns or spreadsheets, payment deadline, and ongoing registration obligations. The program terms require sellers to register and begin collecting under the applicable state rules; confirm the precise timing in the current program instructions and state contract rather than relying on a general summary.
After acceptance, keep records of the application, state correspondence, registration confirmations, filed returns, and payments. If you need help with state-by-state registration, historical transaction review, and filings, Sales Tax Compliance USA is a done-for-you service staffed by people. We can review your facts and help you work through the process; we do not guarantee acceptance or a particular tax result.
What should sellers do before applying?
Start with a state-by-state exposure review. Identify where you have physical presence, where you may have crossed an economic-nexus threshold, when that happened, and whether a marketplace collected tax on particular transactions. Separate marketplace-facilitated sales from your own direct sales, but do not assume marketplace collection automatically removes every seller obligation.
Next, check whether you have already registered, received a state notice, been contacted about registration, or had an audit. These facts can affect eligibility in that state. Assemble transaction records, exemption documentation, marketplace reports, prior returns, and correspondence so you can support the application and calculate the lookback accurately.
Finally, verify that the state is participating and review its terms before certifying. If you have already registered or disclosed in a state, or are unsure whether a notice counts as contact, get state-specific advice first. Our articles on voluntary disclosure agreements in New Jersey and voluntary disclosure agreements in New York explain how state VDA processes can differ from a multistate program.
Can you apply after a state contacts you?
Do not assume you can. The program is designed for qualifying sellers that come forward voluntarily, and state contact about registration can make a seller ineligible in that state. The official program rules and each state’s application terms control the precise exclusion and its scope.
If a state has sent a letter, email, audit notice, or other communication, preserve it and determine what it concerns before applying. A notice about registration may be treated differently from unrelated correspondence, but do not guess. Contact the state or have the communication reviewed before certifying that you qualify.
Ineligibility for this SST program does not necessarily mean there is no other route to address past exposure. A state may have its own voluntary disclosure agreement process, with different eligibility rules, lookback periods, and waiver terms. For examples, see our articles on voluntary disclosure agreements in New Jersey and New York. The exact position depends on your circumstances—confirm with the state, or talk to us and we will check it for you.
How is this different from a state VDA?
The SST program is a coordinated application framework for qualifying remote sellers seeking relief in participating states. A seller can request consideration in multiple participating states through the SST process, but each state’s participation, eligibility decision, contract, tax calculation, and legal limits still matter. It is not one nationwide settlement that binds every state.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
A state voluntary disclosure agreement (VDA), by contrast, is handled under that state’s own process. The state may set its own lookback, disclosure method, eligibility conditions, and treatment of penalties or interest. A state VDA may be relevant where the SST program is unavailable, the state does not participate, or the seller does not meet SST eligibility requirements.
Neither route should be selected solely by comparing a headline lookback period. Compare the actual state terms, the seller’s contact and audit history, the tax periods involved, and the required ongoing compliance. A state-specific review can help determine which route is available without assuming that either program guarantees a waiver or limits all future state action.
How the SST remote-seller disclosure program compares with a state VDA
| Issue | SST remote-seller program | State VDA |
|---|---|---|
| Who administers it | Application is submitted through SST Governing Board staff; participating states make state-specific decisions and provide terms. | The individual state tax authority administers its own disclosure process. |
| Where it can apply | Only states participating in the SST program, and only for sellers qualifying in each requested state. | Only the state whose VDA process is used; terms and availability vary by state. |
| General lookback | The lookback is generally the 24 months immediately before the seller registers in the SST Registration System, unless a participating state’s law requires a longer period. | Set by the state’s own rules or agreement; do not assume it matches the SST period. |
| Penalty and interest treatment | Penalties and late-filing fees are eliminated only to the extent state law allows; no universal interest waiver is established. | Waivers and interest treatment depend on the state’s VDA terms and applicable law. |
| Effect of prior state contact | State contact about registration may disqualify the seller in that state; verify the exact rule before applying. | Contact and audit exclusions are determined by the individual state’s VDA rules. |
| Best first step | Confirm the state opted in, then check eligibility and the state contract before certifying. | Review that state’s VDA instructions and eligibility before making a disclosure. |
Frequently asked questions
When does the Streamlined Sales Tax remote-seller disclosure program start?
The initial program is scheduled to start January 1, 2027, and run through December 31, 2027, unless the SST Governing Board extends it. Confirm the current application window and instructions with SST before applying.
Which states will participate?
Participation is state-specific, and the official materials cited here do not provide a final list of states opting into the initial program. Check the SST program page and the relevant state tax authority rather than assuming every SST member participates.
Who qualifies as a remote seller?
Generally, the program is for a seller without physical presence in a state whose obligation arose from economic nexus, subject to the program’s detailed state-by-state requirements. Registration history, state contact, audit history, and other facts can affect eligibility.
What taxes and past periods does the program cover?
It addresses qualifying state sales and use tax obligations in participating states, not every tax a business may owe. The general lookback is the 24 months before registration, limited to periods after the seller met the state’s economic-nexus threshold, unless state law requires a longer period.
Will penalties or interest be waived?
The program provides for eliminating penalties and late-filing fees during the lookback to the extent state law allows. It does not establish a universal interest waiver, so check each state’s terms.
How do remote sellers apply?
A seller submits an application to SST Governing Board staff through the SST process, identifies the participating states requested, and certifies eligibility for each. If accepted, the seller must follow each state’s contract for registration, returns, payment, and ongoing compliance.
Can a seller apply if a state has already contacted the business?
State contact about registration may make the seller ineligible in that state. Preserve the communication and confirm how the state treats it before applying or certifying eligibility.
Is this the same as a state voluntary disclosure agreement?
No. The SST program coordinates applications for participating states, but each state still applies its own eligibility rules and terms. A state VDA is administered separately under that state’s process and may have different lookback and waiver provisions.
Official sources
- https://www.streamlinedsalestax.org/docs/default-source/amendments/2026-amendments/sl26005-02—am26010—section-402-1—remote-seller-voluntary-disclosure.pdf?sfvrsn=7b200fcd_4
- https://www.streamlinedsalestax.org/docs/default-source/comm-slac-documents/slac-2026/sl26005a02—rp26004—rule-402-1—remote-seller-voluntary-disclosure.pdf?sfvrsn=64d67b9_4
- https://www.streamlinedsalestax.org/for-businesses/remote-seller-faqs
- https://www.streamlinedsalestax.org/for-businesses/remote-seller-faqs/remote-seller-state-guidance
Related reading
- When does an out-of-state seller have to register in new jersey?
- When does an out-of-state seller have to register in new mexico?
- Sales tax for foreign sellers in New Jersey
- Sales tax for foreign sellers in New York
- 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.