USA Update: Streamlined Sales Tax Board Votes on a New Remote Seller Voluntary Disclosure Program Starting 1 January 2027, What International Sellers Must Do

TITLE: Streamlined Sales Tax Voluntary Disclosure Program: What Remote Sellers Need to Know

The Streamlined Sales Tax (SST) Governing Board is considering a new voluntary disclosure program for remote sellers at its October 13–15, 2026 meeting in Jackson, Wyoming. If approved, the program is scheduled to begin on January 1, 2027 and could give qualifying international businesses a defined route to address historic sales tax exposure in participating states.

As of October 14, 2026, the proposal is still being considered. The meeting agenda lists it for discussion and possible vote; the program should not be treated as approved until the Governing Board confirms its decision.

A limited lookback could make historic exposure more manageable

Nebraska’s proposed amendment, SL26005-02/AM26010, would repeal the current SST Agreement Section 402 amnesty requirement and replace it with the Streamlined Sales Tax Voluntary Disclosure Program for Qualified Remote Sellers, or SSTVD.

Under the proposal, participating states would generally limit a qualified seller’s lookback period to no more than the prior 24 months. The lookback would begin the day before the seller’s registration effective date in the Streamlined Sales Tax Registration System (SSTRS). It would not include periods before the seller first met or exceeded that state’s economic nexus threshold.

Participating states would also eliminate penalties and late filing fees for the lookback period, to the extent allowed by state law. This does not mean the underlying sales tax disappears. Sellers would still need to prepare the required returns or comparable reports and pay the tax balance due.

The proposal includes an important exception: a participating state may have to apply a longer lookback if its law specifically requires one. The applicable treatment can also depend on which states participate and what taxes the program covers.

You can review the Governing Board meeting agenda and the revised amendment, AM26010-01. Check for an official decision before relying on the proposed start date or terms.

Check whether your business may qualify

The proposed program is designed for remote sellers whose obligation to register in a state arises because they meet or exceed that state’s economic nexus threshold. It could be relevant to UK, EU, Canadian and Australian businesses selling directly to US customers, including ecommerce brands, SaaS providers, digital businesses and non-US LLCs.

Qualification is assessed state by state. Meeting the criteria in one state would not automatically qualify or disqualify you in another. The proposal also distinguishes between your own taxable sales and sales where a third party is responsible for collecting and remitting the tax.

To qualify in a particular participating state, the proposal generally requires that you:

• Certify that economic nexus is the reason you would have to register there.
• Not already be registered in that state, subject to a narrow exception for some sellers registering after Board approval but before the program starts.
• Not have received an audit notice, be under audit, or have been audited on or after June 21, 2018.
• Not be under criminal investigation or have been contacted by the state about registering, subject to the same narrow pre-start exception.
• Not have collected sales tax in the state and failed to remit it.
• Agree to register, file the required lookback returns or reports, pay the resulting balance and continue collecting and remitting as required.

A seller with inventory held in a third-party warehouse they do not control would not automatically be excluded if the third party is responsible for collecting and remitting applicable tax on sales of that inventory. The proposal also says you do not need to register in a state to qualify when your sales there are only wholesale, marketplace-facilitated with tax handled by the facilitator, or non-taxable.

These details make a state-by-state review essential. For example, marketplace-only sales may be treated differently from direct-to-consumer sales, and your business could qualify in one state but not another.

Note the application and compliance deadlines

If approved, the initial SSTVD period would begin January 1, 2027, and end December 31, 2027, unless the Governing Board votes to extend it. The proposal sets December 31, 2027 as the last day to apply during the initial program.

Sellers would need to track several deadlines:

1. Sign each state contract: The proposal requires a seller to sign and submit a contract for each applicable participating state within 30 calendar days of receiving it from the Governing Board.
2. Register and start collecting: Register through the SSTRS in each participating state where you meet or exceed economic nexus. Begin collecting and remitting by the first day of a calendar month no more than 60 days after submitting the SSTVD contracts.
3. File the lookback returns or reports: Complete the required filings within 12 months of signing the state contract.
4. Pay the balance due: Pay within 30 calendar days after the state provides the amount due, unless that state sets another requirement.
5. Continue compliance: Remain registered and collecting and remitting for at least 24 months, or until your activities fall below the state’s economic nexus threshold and you properly inactivate the registration, as the proposal specifies.

The proposal also asks full member states as of January 1, 2027 to notify the Executive Director in writing at least 30 days before the effective date about whether they will participate. That means you should confirm each state’s participation rather than assume the program will be available everywhere.

Prepare your sales records before the program opens

Don’t wait until an application window opens to reconstruct your US sales history. Organizing the data now can help you identify where you may have crossed economic nexus thresholds and whether your business appears to meet the proposed criteria.

Start with a state-by-state record of:

• Direct sales, marketplace sales and wholesale transactions.
• Transaction dates, customer locations, taxable status and product or service type.
• Sales tax collected, reported and remitted.
• Marketplace facilitator records showing which taxes the platform handled.
• Nexus threshold calculations and the dates thresholds were first met.
• Existing registrations, notices from states, audit correspondence and prior filings.

Keep the records tied to your accounting data. Reconciled sales reports and consistent transaction classifications can make it easier to quantify potential exposure, prepare returns and maintain accurate compliance after registration.

A coordinated program may be less burdensome than approaching states individually, but it is not a blanket waiver. Eligibility, participation, tax treatment and state law requirements still determine what relief, if any, is available to your business.