Wisconsin to Allow Amnesty for Certain Sellers Registering Under the Streamlined Sales and Use Tax Agreement
Wisconsin will be offering a sales tax amnesty program to all businesses that are not currently registered to collect Wisconsin sales tax, if certain eligibility requirements are met. A business interested in participating in this amnesty program must voluntarily register to collect and remit not only Wisconsin sales taxes, but also any sales taxes due on the sales they make in any of the states whose laws have been found to be in compliance with the requirements of the Streamlined Sales and Use Tax Agreement (SSUTA). The Wisconsin amnesty period will begin July 1, 2009, the date Wisconsin becomes an associate member of the Streamlined Sales Tax Governing Board (SSTGB), and will end September 30, 2010.
If you meet the eligibility requirements and register as described below, you will not be liable for any Wisconsin sales tax on sales you made prior to your registration. (Note: The sales tax amnesty program does not apply to (1) any Wisconsin taxes that you owe in your capacity as a purchaser (i.e., use tax due on purchases you made) or (2) any Wisconsin sales taxes that you have previously collected from your customers, regardless of whether or not you have remitted those taxes to Wisconsin.)
Eligibility and Participation Requirements
You are eligible for the Wisconsin sales tax amnesty program, unless one or more of the following criteria apply to you:
- You are currently registered to collect Wisconsin sales tax;
- You were registered to collect Wisconsin sales tax at any time during the previous 12 months;
- You have received a notice of the commencement of an audit, unless that audit is fully resolved, including any related administrative or judicial processes (i.e., appeals); or
- You have committed or been involved in a fraudulent act or an intentional misrepresentation of a material fact.
To participate in the Wisconsin sales tax amnesty program, you must:
- Register between July 1, 2009 and September 30, 2010 to collect sales tax for Wisconsin and all of the other SSUTA member states using the Streamlined Sales Tax Central Registration System which is available at: https://www.sstregister.org/sellers/Entry.aspx; and
- Agree to collect and remit sales tax to Wisconsin and all of the other SSUTA member states (including those states that join the SSUTA after you register) for at least 36 months after the date of registration.
If you have any questions regarding the sales tax amnesty program required under the SSUTA, please visit the SSTGB's web site at: www.streamlinedsalestax.org/amnesty.html. If you have questions specific to Wisconsin's sales tax amnesty program, please contact Craig Johnson at (608) 634-6794 or send an e-mail to craig.johnson@revenue.wi.gov.
Last updated June 29, 2009