There always seems to be an amnesty program going on somewhere. We recently reported on an amnesty program in Texas and other states are jumping on the bandwagon as well. The recent Wayfair Supreme Court decision has shed light on the requirements to collect sales tax and as a by-product more companies are focusing on getting into compliance. States are encouraging this behavior by administering amnesty programs. When businesses become delinquent on their taxes, they often accrue penalties and interest with the states. During these amnesty programs, states may waive penalties and/or interest. States administer amnesty programs because they want companies doing business in their state to be compliant and in the process collect the revenue! Current Amnesty Program in Indiana The Indiana Department of Revenue (DOR) is offering a Voluntary Disclosure Initiative (VDI) for Online Sellers that started on May 2 and runs through December 31, 2018. According to the Department, this special VDI is tailored to meet the unique needs of retailers that have inventory located in third-party Indiana