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Online Sellers to be Given 60-Day Amnesty Period Before Being Subject to Sales Tax

InternetTax Accounting Today increasingly aggressive reform Ohio voluntary disclosure initiative online application
PDF application Multistate Voluntary Disclosure Program The taxpayer will need to state in the application that the taxpayer is applying for voluntary disclosure relief under this initiative and provide complete and accurate disclosure of the information requested, which will be used to establish eligibility.  Note: The application form requests that the applicant provide an estimate of back tax liability to the state for the prior 4 years and contains the statement:  “National Nexus Program staff will not process an application when the good-faith estimate for all tax-types for the look-back period is less than $500 in this state.”  Please be advised that applications received under this special time-limited online marketplace seller voluntary disclosure initiative will be processed, even when estimated back tax liability is less than $500.  Also, response times permitted in this initiative may be shorter than those provided in the MTC Procedures for Voluntary Disclosure, in order to ensure that the taxpayer timely complies with Paragraph 4 below.
 (not later than December 1, 2017—taxpayers are encouraged to commence collection and remittance of sales/use tax prior to that date) (not later than December 1, 2017)