Sales Tax Group Fails to Adopt Remote Seller Disclosure Plan

The Streamlined Sales Tax Governing Board didn’t advance a proposal on Friday to repeal its current amnesty program in favor of a voluntary disclosure program for remote sellers that owe back taxes.

The board, which coordinates a 24-state agreement to simplify sales tax codes, had been designing a disclosure program that aimed to limit retroactive tax collection to two years—except where state law would require a longer period—and to waive penalties and late fees. In return, remote sellers would have to settle any outstanding taxes from the lookback period, file necessary returns, remit taxes on future transactions, and register through ...