Wisconsin Becomes Latest State to Enact Streamlined Sales and Use Tax Agreement and Offers Tax Amnesty to Encourage Compliance


On October 1, 2009, Wisconsin became the latest state conform its sales and use tax laws to requirements of the Streamlined Sales Tax Project (“SSTP”).  The SSTP is a collaboration among several states to simplify their state sales and use tax administration and to try to minimize the many differences between the tax policies and practices of participating states.  These states hope that, by harmonizing their sales and use tax laws, they will be able to convince Congress or the courts to remove the legal impediments currently preventing them from collecting sales and use taxes from online out-of-state retailers.

To encourage compliance with these recent changes to its sales and use tax, Wisconsin is offering an amnesty program for businesses not currently registered to collect sales tax in Wisconsin (if certain eligibility requirements are met).  Under this amnesty program, businesses must voluntarily register to collect and remit sales tax for at least three years in every state that is in compliance with the requirements of the SSTP.  The amnesty period began on July 1, 2009 and is available only through September 30, 2010.

Additional information regarding the above issues can be obtained through the Wisconsin Department of Revenue‘s website at the following links:

Wisconsin Streamlined Sales and Use Tax

Wisconsin Tax Amnesty Program

If you have any questions or concerns regarding how Wisconsin‘s new tax law changes or amnesty program will affect your business, please contact the attorney assigned to your account.  Alternatively, you may reply to this message via e-mail and someone will promptly respond to your inquiry.

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