Regulatory Analysis

Get the latest updates in regulatory analysis news

Posted May 22, 2019 by Katherine Mullen
New Mexico Enacts Economic Nexus and Marketplace Sales Tax Rules

[May 22, 2019] With the passage of House Bill 6, effective July 1, 2019, the definition of “engaging in business” has been amended to apply to persons lacking physical presence in New Mexico provided they had at least $100,000 in taxable gross receipts from sales, leases and licenses of tangible personal property the previous calendar year. […]

Read More
Posted May 20, 2019 by Alex Samuel
Alabama Supreme Court Rules That All Software is Taxable Tangible Personal Property

[May 20, 2019] The Alabama Supreme Court recently issued a decision in Russell County Community Hospital v. State Department of Revenue holding that all software is tangible personal property and thus subject to sales tax. A number of justices concurred with respect to the result but not the reasoning of the decision and it is […]

Read More
Posted May 17, 2019 by Oliver Mavor-Parker
New Requirements for Idaho Remote Sellers and Marketplace Facilitators

[5-15-2019] Starting June 1, 2019, Idaho will require sellers who do not have a physical presence in Idaho to collect, report and pay state sales and use tax if they have cumulative gross receipts from sales delivered into Idaho exceeding $100,000 in the previous or current calendar year. Marketplace facilitators who meet the threshold above will […]

Read More
Posted May 17, 2019 by Oliver Mavor-Parker
Oklahoma to Increase Remote Seller Threshold

[May 17, 2019] Effective November 1, 2019, Oklahoma will increase its remote seller threshold. In place of the prior $10,000 threshold, remote sellers who have made taxable sales of $100,000 or more during the current or preceding calendar year must collect and remit tax. The obligation to collect tax begins on the first calendar month following […]

Read More
Posted May 15, 2019 by Daniel Kostrzewa
National Framework for the Taxation of Digital Goods and Services – Proposed Legislation

[5/14/2019] The U.S. Senate and the U.S. House of Representatives have both introduced bills entitled, “Digital Goods and Services Tax Fairness Act of 2019.” The legislation aims to create a national framework for when and how state and local governments can tax digital goods and services. The proposed legislation establishes that the “customer tax address” […]

Read More
Posted May 10, 2019 by Alex Samuel
Colorado Economic Nexus Grace Period Ends May 31, 2019

[April 29, 2019] The Colorado Department of Revenue provided a grace period for in-state and out-of-state retailers to comply with new destination sourcing and economic nexus rules. This grace period ends on May 31, 2019. Beginning June 1, 2019, in-state retailers will be required to collect and remit sales taxes based on the jurisdiction’s tax […]

Read More
Posted May 8, 2019 by Denise Hatem
Marketplace Facilitators to Collect and Remit Indiana Sales Tax

[May 8, 2019] Effective July 1, 2019, marketplace facilitators are required to collect and remit Indiana sales tax as retail merchants when they facilitate retail transactions for sellers. The recently-enacted law provides that a marketplace is considered a retail merchant if it does any of the following on behalf of the seller: (1) collects the sales […]

Read More
Posted May 8, 2019 by Oliver Mavor-Parker
Georgia to Lower Remote Seller Revenue Threshold for Sales and Use Tax

[May 8, 2019] The Georgia governor has signed legislation to lower the threshold at which remote sellers must collect and remit sales and use tax. Effective January 1, 2020, remote sellers who obtain gross revenue over $100,000 in the previous or current calendar year, or conducted 200 or more separate retail sales in the previous […]

Read More
Posted May 3, 2019 by Andrew Decker
New York State 2019 Budget Brings Major Sales Tax Changes

[May 3, 2019] Last month, New York state passed its 2019 budget which contained some major changes for sales taxes and fees in the state. Most prominent of these changes was the imposition of sales tax liability on online marketplaces beginning June 1, 2019. While the Department of Taxation and Finance had issued an advisory opinion […]

Read More
Posted April 30, 2019 by Matthew Gonnella
South Carolina Enacts Law Clarifying Marketplace Facilitator Definition

[April 30, 2019] South Carolina Governor Henry McMaster signed S.B. 214 into law clarifying the definition of marketplace facilitators and reinforcing the requirements to collect and remit sales tax in the state. Under this new law, a marketplace facilitator is defined as “any person engaged in the business of facilitating a retail sale of tangible personal […]

Read More
Posted April 29, 2019 by Alex Samuel
Colorado Adopts Permanent Rules Regarding Out-of-State Sellers

[April 26, 2019] The Colorado Department of Revenue has adopted permanent 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. Out-of-state retailers are considered to have a substantial nexus with Colorado for sales tax purposes if the retailer’s gross […]

Read More
Posted April 26, 2019 by Daniel Kostrzewa
California Enacts New Economic Nexus and Marketplace Facilitator Legislation

On April 25, 2019, the governor of California approved Assembly Bill No. 147. The bill requires remote sellers to collect and remit California sales and use tax if the seller had over $500,000 in sales of tangible personal property for delivery into California in the preceding or current calendar year.  The California Department of Tax […]

Read More
Posted April 12, 2019 by Kaitlyn Smethurst
Arkansas Enacts Economic Nexus Law

On April 10, 2019, Governor Hutchinson of Arkansas, officially signed Act 822 into law, which among other changes enacted a new economic nexus threshold. Remote sellers and marketplace facilitators will be required to collect and remit Arkansas sales and use taxes if in a previous or current calendar year they make 200 transactions or $100,000 in […]

Read More
Posted April 11, 2019 by Erik Wallin
Hawaii Passes Unique Marketplace Bill

On April 4, 2019,  Hawaii Governor David Ige signed SB 396/Act 2  into law.  The new law, effective January 1, 2020, establishes marketplace facilitators as the sellers of tangible personal property, intangible property, or services. This is not unusual and is demonstrative of a clear national trend.  However, Hawaii has added a unique twist – marketplace sellers are deemed […]

Read More
Posted April 11, 2019 by Michael Bartram
Texas Leaders Propose Increasing State Sales Tax to Lower Property Taxes

Top Texas politicians are proposing a statewide sales tax rate increase of 1% (from 6.25% to 7.25%) to allow for lower property taxes across the state.  The increase would have to be approved both by the legislature and by Texas voters later this year before it could go into effect.  If the legislature and Texans approve […]

Read More
Posted April 1, 2019 by Erik Wallin
New Marketplace Requirements in North Dakota

North Dakota now joins several other states in enacting marketplace legislation. Effective October 1, 2019, marketplace facilitators who have either facilitated more than $100,000 in sales or 200 or more separate transactions into North Dakota in the current or prior calendar year will be required to collect North Dakota sales and use tax. Marketplace facilitators […]

Read More
Posted March 27, 2019 by Matthew Gonnella
West Virginia Makes Home Rule Pilot Program Permanent

The Municipal Home Rule Pilot Program has become a permanent program in West Virginia after S.B. 4 was signed into law by West Virginia Governor Jim Justice. The Home Rule program will allow municipalities in West Virginia to create revenue streams through the implementation of local sales taxes. The law allows municipalities to enact up […]

Read More
Posted March 27, 2019 by Matthew Gonnella
Virginia to Begin Taxing Out-of-State Retailers

Beginning July 1, 2019, Virginia will require remote sellers and marketplace facilitators to collect and remit sales and use tax if they have more than $100,000 in annual gross revenue from sales or at least 200 sales transactions in the state. Marketplace facilitators will also be required to collect and remit sales tax on behalf […]

Read More