Type of Program:
Voluntary ComplianceWhen:
Ongoing, no deadlineWho Can Apply:
Businesses with obligation for sales or use taxesRelief Provided:
May waive some penalties, Department may not pursue criminal prosecutionRequirements:
File sales and use tax returns, pay taxes and interest in fullWhat 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 waivedProgram does not apply to:
Any business with a Minnesota sales tax ID numberWebsite:
Minnesota Sales and Use Tax Voluntary Compliance
