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
