A proposal from the Streamlined Sales Tax Governing Board would allow unregistered remote sellers to limit their look‑back period to 24 months, subject to state law. Companies would apply through the board, with state authorities verifying eligibility, and the program is intended to avoid overlap with existing voluntary disclosure agreements. The initiative aims to encourage remote sellers to come into compliance following the Wayfair decision.
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Key Takeaways
The proposal limits the look‑back period to 24 months, unless state law requires a different period.
Remote sellers apply through the Streamlined Sales Tax Governing Board, which prepares agreements and state authorities verify eligibility.
Primary source
Read the full article at FandlGagnonThis summary was published on VATfaqs.com on 18 June 2026. It relates to VAT developments in United States. The original source is FandlGagnon.