FAQs - Amnesty

Is there a payment plan available?

A no-interest payment plan is available to businesses that were not registered for consumer’s use tax as of or prior to June 1, 2011.  In order to qualify for a payment plan, the amount of consumer’s use tax due under amnesty must exceed $500.  The length of the payment plan will be determined by the total consumer’s use tax liability and the payment period cannot exceed 7 years (84 months).  Further, a minimum payment of $500 per month is required.  If you request a payment plan at least one corporate officer, LLC member, general partner or other person authorized to execute contracts on behalf of the taxpayer must agree to the terms of the payment plan on behalf of the business.  The business must waive the statute of limitations for assessment of the consumer’s use tax due under the payment plan.  The first month’s payment must be remitted at the time you submit your amnesty application.