The Streamlined Sales Tax Project`s amnesty program has enabled a wide range of companies to register through the ESS system. To qualify for an amnesty, a seller had to register via the EST site and remain registered for 36 months. In return for registration in all full Member States between 1 October 2005 and 30 September 2006, sales and use taxes not collected and not paid by sellers were fully allocated for all periods prior to registration. Registration in the associated states was required within one year after these states became full members. This amnesty had several limitations. It applied only to sales and usage taxes of the seller as a seller, and not to taxes imposed by the seller on his status as a buyer. Taxes other than sales and usage taxes were not covered by this amnesty. Amnesty did not refer to questions for which the seller received a review communication.  When a taxable purchase is made a-state by an established, commercial or public entity in Washington to use in Washington and the VAT paid is less than the rate collected within the local jurisdiction, national law requires that a “use tax” be calculated and paid to compensate for the difference (see Chapter 82.12 RCW and WAC 458-20-178).
To learn more about the SSTP agreement, visit the Streamlined Sales Tax Project website under www.streamlinedsalestax.org/ The minimum refund that can be used is $25 – in other words, non-residents must spend about $385 or more in Washington before taxes for a single calendar year to qualify for this refund. (Given that only the state`s 6.5% share of VAT is refunded and 6.5% of the US$385 is slightly above $25).) The Streamlined Sales and Use Tax Project (SSTP) was launched in March 2000 to develop a sales and usage tax system that facilitates tax compliance for all retailers. VAT relief is a national effort by governments, locals and the private sector to simplify and modernize sales and use tax collection and administration. These national efforts led to the Streamlined Sales and Use Tax Agreement. Some transit districts have higher maximum rates, and Kitsap Transit has an additional VAT authority of up to 0.4% for the passenger service rcW 82.14.440). The total quota (city plus county) must not exceed 0.5%, and like the “first half”, the statutes provide for credit and income-sharing mechanisms to ensure that the limit is not exceeded.