Regulatory Analysis
[June 4, 2019] Florida recently enacted legislation which creates a sales tax holiday between August 2, 2019 and August 6, 2019 during which clothing having a sales price of $60 or less and school supplies having a sales price of $15 or less are exempt. Additionally, personal computers or personal computer-related accessories having a sales […]
[June 4, 2019] Starting October 1, 2019, Arizona will require remote sellers and marketplace facilitators to collect and remit Arizona’s transaction privilege tax if they surpass certain economic thresholds. A remote seller will be required to collect and remit tax if its gross proceeds from sales to Arizona customers exceed: $200,000 for the 2019 calendar […]
[June 4, 2019] Pursuant to recently enacted Senate Bill 447, sales of durable medical equipment, oxygen delivery equipment, and mobility enhancing equipment are exempt from sales tax in Nevada. This exemption can be claimed when the equipment is prescribed for human use by a licensed health care provider acting within their scope of practice. This […]
Following the introduction of a voluntary split payment system last year, Poland is now proceeding with a mandatory regime to come into effect from 1st September 2019 for all payments of 15,000zl (approximately 3,500 euros) or more. Under the scheme, which will apply to both established and non-established businesses, the VAT element of any payment, […]
[May 30, 2019] House Bill 2033, which passed both the House and the Senate in Kansas, would have established economic nexus in the state, and would have required marketplace providers to collect tax on behalf of marketplace sellers. The current trend is for states to impose these sorts of requirements; many states have passed bills over […]
[May 28, 2019] Effective October 1, 2019, marketplace facilitators selling into Texas are required to collect and remit Texas sales tax as retailers when they process sales for marketplace sellers. The law, which was signed on May 24, requires the marketplace facilitator to certify to each marketplace seller that the marketplace facilitator assumes the rights and […]
[May 22, 2019] Mississippi holds a sales tax holiday each year beginning on the last Friday in July and ending on the following Saturday. In years past, this holiday has applied to clothing and footwear with a selling price of less than $100. Pursuant to Senate Bill 2955, the state has added school supplies to […]
[May 22, 2019] Pursuant to recently enacted House Bill 2140, all sales of gold or silver coins as well as bullion of gold, silver, palladium, or platinum are exempt from sales and use tax in Kansas. Bullion is therein defined as “bars, ingots or commemorative medallions of gold, silver, platinum, palladium, or a combination thereof, for […]
[May 22, 2019] The state of Texas recently approved a new law giving remote sellers who are required to collect and remit local use taxes in Texas an option to collect the amount as a single local use tax rate as an alternative to combined local use tax rates. Under the law, a remote seller can […]
[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. […]
[May 20, 2019] The Colombian Tax Administration (DIAN) issued Resolution 000030 which provides comprehensive clarifications regarding taxpayer compliance with pre-validation of electronic invoices under UBL Version 2.1. This Resolution revokes Resolution 0001/2019 with the purpose of describing in detail, the new invoicing requirements that were not sufficiently explained or that were scattered across several other […]
[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 […]
[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 […]
[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 […]
[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” […]
[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 […]
[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 […]
[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 […]