Remote Seller Tax Amnesty Proposal Has Returned
The Streamlined Sales Tax governing board will vote on a voluntary disclosure program for remote sellers in arrears.
Updated on Oct. 13, 2026 in Remote Work
Live Poll
Should states offer voluntary disclosure programs for businesses to settle overdue tax debts?
The Streamlined Sales Tax governing board, representing 24 member states, is voting on a voluntary disclosure program aimed at helping remote sellers resolve past-due tax obligations. The initiative arrives after a near-miss failure of the same proposal last year.
Why it matters
The program provides a formal mechanism for businesses to address tax compliance issues, potentially reducing the administrative and enforcement costs for both states and operators. It aims to encourage more remote sellers to enter the tax system voluntarily.
The proposal affects remote sellers across 24 member states and follows a 2024 vote where the measure failed by a single vote. The governing board is meeting to reconsider the voluntary disclosure program for those with overdue tax bills.
The players
Streamlined Sales Tax Governing Board
An organization of 24 member states focused on simplifying sales and use tax administration for businesses.
The details
The Streamlined Sales Tax governing board is set to vote on a program that allows remote sellers to settle overdue tax liabilities. By offering a standardized route for voluntary disclosure, the program seeks to transition non-compliant businesses into the tax system. This process is designed to lower the burden on states that have historically faced challenges in tracking and collecting outstanding tax revenue from remote sellers.
Timeline
2024: The voluntary disclosure program failed to pass a vote by one margin.
Tuesday, October 13, 2026: Governing board meeting sessions begin in Jackson, Wyoming.
Market Landscape
This move represents an attempt by the Streamlined Sales and Use Tax Agreement participants to refine compliance enforcement. It follows the precedent of previous administrative efforts to standardize how remote sellers interact with multi-state tax jurisdictions.
Remote sellers with outstanding tax liabilities in member states should monitor the outcome of this vote to see if a formal path to compliance becomes available. Operators should consult with a tax professional regarding their specific nexus and liability status prior to any voluntary disclosure filing.
The takeaway
The return of this proposal signals that state tax authorities are prioritizing the integration of remote sellers into existing systems. Operators should review their multi-state tax filing history and prepare to act if a structured amnesty or disclosure program is approved.
Further reading
For more on the changing tax environment for distributed companies, see our guide to Remote Work.
Source note: This article includes information reported by Bloomberglaw.
Live Poll
Should states offer voluntary disclosure programs for businesses to settle overdue tax debts?
