Sales Tax Group Mulls Voluntary Disclosure Program for Sellers

The Streamlined Sales Tax Governing Board will convene a workgroup to develop a voluntary disclosure program for remote sellers as a way to promote compliance by encouraging voluntary reporting and resolution of unpaid taxes.

The board, which oversees a 24-state agreement to simplify state tax codes, is proposing the program as a way to give remote sellers an incentive to “come forward,” the group’s president, Michael Walsh, and executive director, Craig Johnson, said during Streamlined’s executive meeting Friday.

The program would replace an amnesty requirement for associate member states, new member states, and non-member participating states with an ...