States to Revisit Plan for Businesses to Pay Overdue Sales Tax

A group of states that coordinate on sales tax issues is renewing an effort to establish a limited “lookback period” program for remote sellers with past-due taxes.

The Streamlined Sales Tax Governing Board’s staff will look at the issue again and potentially draft a new proposal, following a unanimous vote Tuesday by the group’s executive committee.

Lookback programs let companies come into compliance for past-due sales taxes while states waive penalties and late fees over a designated period of time. Programs like these have emerged as some sellers, particularly foreign sellers, have remained out of compliance with state sales tax ...