Regulatory Analysis

Posted November 16, 2018 by Erik Wallin
New Jersey Offers a Gift of Tax Amnesty

From November 15, 2018, through January 15, 2019, New Jersey is offering taxpayers the opportunity to clear their tax debts. For taxpayers who choose to file and pay the taxes owed, the state will waive most penalties and reduce interest. Taxpayers will only pay the amount of tax owed and one-half of the balance of […]

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Posted November 7, 2018 by Sovos
Australia to Abolish Tax on Feminine Hygiene Products

Australian Treasurer, Josh Frydenburg, has announced that the Australian Government is taking steps towards removing the 10% GST that is imposed on feminine hygiene products in Australia. Frydenburg stated last week that it was the intent of the legislature to have an exemption in place by January 1, 2019 for these products. This announcement comes ahead […]

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Posted November 2, 2018 by Alex Samuel
South Dakota Settles with Wayfair Defendants

The State of South Dakota has entered into a settlement agreement with the companies of Wayfair, Overstock, and Newegg. The settlement effectively ends the litigation between the state and the three online retailers that refused to comply with South Dakota’s remote seller law. In 2016, the South Dakota state legislature passed legislation requiring out-of-state retailers […]

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Posted November 2, 2018 by Alex Samuel
Wyoming to Begin Taxing Out-of-State Retailers

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 […]

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Posted October 30, 2018 by Alex Samuel
Colorado In-State Retailers Required to Collect Sales Taxes at Point of Delivery

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 […]

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Posted October 8, 2018 by Alex Samuel
West Virginia to Begin Taxing Out-of-State Retailers

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 […]

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Posted October 8, 2018 by Alex Samuel
Wisconsin Publishes Emergency Rule Related to Taxing Out-of-State Retailers

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 […]

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Posted October 5, 2018 by Sovos
Nevada Adopts Post-Wayfair Regulations

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 […]

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Posted September 25, 2018 by Sovos
Texas Working on Post-Wayfair Regulation

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 […]

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Posted September 24, 2018 by Sovos
Maryland Adopts Emergency Post-Wayfair Regulations

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 […]

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Posted September 17, 2018 by Sovos
South Dakota Lifts Injunction on Economic Nexus Law

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 […]

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Posted September 12, 2018 by Alex Samuel
Colorado to Begin Taxing Out-of-State Retailers

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 […]

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Posted September 5, 2018 by Sovos
Legal Challenge to Indiana’s Remote Sellers Law Resolved

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 […]

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Posted September 4, 2018 by Sovos
VAT & B2G Reporting Newsletter: August 2018

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 […]

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Posted August 27, 2018 by Andrew Decker
Washington Announces New Remote Seller Rules for Sales Tax

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. […]

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Posted August 16, 2018 by Sovos
Wayfair Update: Nebraska Department of Revenue Publishes Statement on Remote Seller Collection

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 […]

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Posted August 16, 2018 by Andrew Decker
Washington Announces New Remote Seller Rules Post-Wayfair

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 […]

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Posted August 2, 2018 by Erik Wallin
Kentucky Updates Guidance for Remote Sellers

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 […]

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