Regulatory Analysis
The Wyoming Department of Revenue has updated a bulletin clarifying that out-of-state retailers that make more than $100,000 of gross sales into Wyoming or engage in 200 or more separate transactions annually will be required to collect and remit sales and use taxes on all sales made on and after February 1, 2019 that are […]
Beginning December 1, 2018, the Colorado Department of Revenue will require in-state retailers to collect and remit state sales tax and any applicable state-collected local and special district taxes based on the jurisdiction’s tax rate at the point of delivery. This requirement includes deliveries of taxable goods to Colorado addresses that lie outside the retailer’s […]
The West Virginia State Tax Department has issued an Administrative Notice that out-of-state vendors that deliver more than $100,000 of goods or services into West Virginia or engage in 200 or more separate transactions during calendar year 2018 will be required to collect and remit West Virginia state and municipal sales and use taxes on […]
The Wisconsin Department of Revenue has published an emergency rule describing the details of Wisconsin’s new sales and use tax on out-of-state retailers. Beginning October 1, 2018, Wisconsin requires out-of-state retailers with no physical presence in Wisconsin to collect and remit Wisconsin sales or use tax on sales of taxable products and services into the […]
According to a statement released by the Nevada Department of Taxation, the state is imposing collection requirements for remote sellers, who do not have physical nexus, making sales of tangible personal property into Nevada. As of October 1, sellers who had in excess of $100,000 in gross revenue from retail sales into Nevada, or who […]
Texas is working on a new post-Wayfair regulation. The current draft proposes to amend 3.286(b)(2) by removing references to “nexus” and replacing them with safe harbor for remote sellers. The draft proposal currently states that the comptroller will not impose collection requirements on remote sellers whose prior year Texas sales are below the safe harbor […]
Maryland has adopted emergency legislation that is effective October 1, 2018. Current regulation under COMAR 03.06.01.33 requires persons engaging in business in Maryland as out-of-state vendors to collect and remit sales and use tax on all taxable sales for use in the state. The current regulations define engaging in business as an out-of-state vendor so […]
The injunction that had been keeping South Dakota from enforcing its 2016 economic nexus law has been lifted. The Governor of South Dakota, Dennis Daugaard, has signed 2018 Special Session Senate Bill 1 into law, which allows the state to finally collect sales tax from certain online sales. Remote sellers with more than 200 transactions or $100,000 or more […]
The Colorado Department of Revenue has adopted temporary emergency regulations to require out-of-state retailers that are doing business in Colorado and have substantial nexus with the state to collect Colorado sales or use tax beginning December 1, 2018. Out-of-state retailers are considered to have a substantial nexus with Colorado for sales tax purposes if the […]
On August 31, 2018, the Indiana Department of Revenue issued a tax bulletin regarding the recently resolved legal challenge to the state's remote sellers law. The department will begin enforcing Indiana's economic nexus law on October 1, 2018. Pursuant to House Enrolled Act (HEA) 1129, Indiana law (IC 6-2.5-2.1(c)) requires a seller without physical presence in Indiana to collect sales […]
Country-by-Country News The Final Countdown to Mandatory eInvoicing in Italy September 1 marked the second milestone of the entry into force of the Italian eInvoicing mandate – this time targeting certain B2C goods purchased by non-EU citizens over a certain amount. But crucially, it also marked the three month, or 122 day, countdown to the […]
Washington’s Department of Revenue announced new rules for remote sellers and marketplace facilitators. Beginning October 1, 2018, remote sellers and marketplace facilitators making $100,000 worth of sales or 200 retail transactions, in Washington will be required to collect and remit sales tax, mirroring the standard recently validated by the Supreme Court in the SD v. […]
On July 27, 2018, the Nebraska Department of Revenue announced their intention to enforce sales tax collection on remote sellers starting January 1, 2019. The Department plans to enforce a threshold similar to what was seen in the Supreme Court’s Wayfair decision; remote sellers that have sales exceeding $100,000 or more than 200 transactions, annually […]
Washington’s Department of Revenue has announced new rules for remote sellers and marketplace facilitators. Beginning October 1, 2018 remote sellers and marketplace facilitators making $100,000 worth of sales, or 200 retail transactions, in Washington will be required to collect and remit sales tax on those sales, consistent with the threshold applied by the South Dakota […]
The Kentucky Department of Revenue recently updated its guidance regarding the impending tax collection and remittance obligation by remote sellers. Specifically, Kentucky has legislation in place that requires remote retailers with 200 or more sales into the state or $100,000 or more in gross receipts from sales into the state based on the previous or current calendar year sales […]
The New Hampshire legislature ended their special session on July 25th without passing legislation intended to protect New Hampshire businesses from being forced to collect sales tax on out-of-state sales. New Hampshire is one of 5 states that do not have a general statewide sales tax and after the recent Supreme Court decision in Wayfair, New […]
Based on recent activity in the Massachusetts legislature, it appears increasingly likely that a Sales Tax Holiday will take place in mid August. Specifically, over the last few days the Massachusetts Senate approved an amendment to an economic development bill establishing a Sales Tax Holiday weekend, running from August 11 to 12. The senate provision […]
On July 24, 2018, the U.S. House Judiciary Committee held a hearing to examine the recent Supreme Court decision in South Dakota v. Wayfair and its impact on consumers and small businesses. The question being debated – should Congress act? Eight witnesses testified as to their perspective on business impact and the wisdom of Congressional action. […]