STREAMLINED SALES TAX, AMNESTY PROGRAM (MAY 2008) Each state that is a member in the Streamline Sales Tax must provide an amnesty when they become a member. The amnesty is for uncollected or unpaid sales or use taxes for a seller who registers to pay or collect and remit applicable sales or use taxes on sales made to purchasers in the state. States that currently offer amnesty, and the corresponding amnesty end date, are: Arkansas, December 31, 2008 Nevada, March 31, 2009 Wyoming, December 31, 2008 Ohio, no current end date Tennessee, June 30, 2010 Utah, no current end date Washington, June 30, 2009 The amnesty will preclude assessment for uncollected or unpaid sales or use taxes together with interest or penalty for sales made during the period the seller was not registered in the state, provided registration occurs within 12 months of the effective date of the state's participation in the Agreement. The amnesty will be granted regardless of “nexus” of the seller if all other requirements are met. Amnesty is not available for sales and use taxes already paid or remitted to a state or to taxes collected by a seller. Amnesty is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a purchaser. No amnesty is available under the Streamlined Sales and Use Tax Agreement for taxes other than sales or use taxes. A member state may allow amnesty on terms and conditions more favorable to a seller than is required by the Streamlined Sales and Use Tax Agreement. To obtain amnesty, the seller must agree to register in all full member states of the Streamlined Sales and Use Tax Agreement if not currently registered. This includes registration in full member states joining the Agreement after the seller's registration. Amnesty is fully effective, absent the seller's fraud or misrepresentation of a material fact, as long as the seller continues registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least 36 months. Each member state will toll its statute of limitations applicable to asserting a tax liability during this 36-month period. The seller is not eligible for amnesty in a member state if the seller: Was registered in the member state for the 12 month period preceding the effective date of the state's participation in the Streamlined Sales and Use Tax Agreement; or Has received notice of an audit by the member state and the audit is not yet fully resolved, including any related administrative and judicial processes.