Type of Program: Voluntary Compliance
When: Ongoing, no deadline
Who Can Apply: Businesses with obligation for sales or use taxes
Relief Provided: May waive some penalties, Department may not pursue criminal prosecution
Requirements: File sales and use tax returns, pay taxes and interest in full
What if I don't participate: Risk of being discovered by the state's normal compliance procedures, in which case penalties will not be reduced or waived
Program does not apply to: Any business with a Minnesota sales tax ID number
