Regulatory Analysis

Get the latest updates in regulatory analysis news

Posted 1 day ago by Kaitlyn Smethurst
Ohio Legislature Passes Marketplace Legislation

[July 18, 2019] On July 17, 2019, the Ohio legislature passed House Bill 166, which among other provisions, enacts a requirement for marketplace facilitators to collect and remit sales and use tax on behalf of all sellers who use the marketplace when certain conditions are met.  Under House Bill 166, marketplace facilitators are required to collect […]

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Posted 1 day ago by Katherine Mullen
Economic Nexus Comes to Kansas After All

[July 19, 2019] Non-Kansans, it is time to collect in the Sunflower State! Earlier this year, it looked as if Kansas was going to buck the national trend of establishing economic nexus for remote sellers when the Governor vetoed House Bill 2033, which outlined when a remote seller would be deemed to have established nexus […]

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Posted 1 week ago by Daniel Kostrzewa
Pennsylvania Passes Economic Nexus Legislation

[July 11, 2019] On June 28, 2019, the governor of Pennsylvania signed HB 262 into law. Effective July 1, 2019, this law requires any person or business with $100,000 or more in annual gross sales to Pennsylvania customers to collect and remit Pennsylvania’s 6 percent sales tax on taxable transactions. The law codifies the economic nexus […]

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Posted 1 week ago by Matthew Gonnella
Wisconsin Enacts Marketplace Legislation

[July 8, 2019] Wisconsin recently enacted legislation requiring marketplace facilitators to collect tax on behalf of their marketplace sellers when certain thresholds are met. Marketplace facilitators must collect tax when they have 200 or more transactions or gross sales of more than $100,000 in the current or previous calendar year. The law goes into effect January […]

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Posted 2 weeks ago by Erik Wallin
Hawaii Increases Motor Vehicle Rental Surcharge

[July 9, 2019] The Governor of Hawaii recently signed SB 162 into law. This bill has direct and immediate impact on motor vehicle rental companies doing business in the state of Hawaii. Specifically, pursuant to this new bill, effective July 1, 2019, the rental motor vehicle surcharge is increased from $3.00 per day (or any portion […]

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Posted 3 weeks ago by Alex Samuel
Maine Enacts Marketplace Facilitator Legislation

[July 1, 2019] Maine has recently enacted legislation requiring marketplace facilitators that meet certain sales thresholds to collect tax on behalf of their marketplace sellers. Marketplace facilitators must collect tax when they have 200 or more separate transactions or gross sales of more than $100,000 during the current or previous calendar year. The law goes into […]

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Posted 3 weeks ago by Katherine Mullen
Louisiana Mandates Tax Collection on Remote Commerce

While Louisiana is one of the few states (as of today) that does not actively require out-of-state vendors to collect their sales tax, they are poised to begin. At present, collection of the simplified 8.45% remote seller sales tax is voluntary; however, in the wake of the passage of Act 360 (HB547) related to remote […]

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Posted 3 weeks ago by Andrew Decker
New York Increases Economic Nexus Threshold

[June 26, 2019] New York Senate Bill S06615 (A06615) was signed into law on June 24th, increasing the economic nexus threshold to $500,000 worth of sales of tangible personal property. At the beginning of this year, the Department of Taxation of Finance released a notification stating that the Supreme Court’s decision in the Wayfair decision […]

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Posted 1 month ago by Matthew Gonnella
Nevada Passes Marketplace Legislation

[June 17, 2019] Nevada recently passed bill A.B. 445 requiring marketplace facilitators that meet certain thresholds to collect tax on behalf of their marketplace sellers. Marketplace facilitators must collect tax when they facilitate Nevada sales by marketplace sellers of $100,000 or more, or when they facilitate 200 or more individual transactions in the current or […]

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Posted 1 month ago by Alex Samuel
Tennessee Publishes Economic Nexus Guidance for Out-of-State Sellers

[June 10, 2019] Tennessee recently published new guidance on Sales and Use Tax Rule 1320-05-01-.129(2) regarding the taxation of out-of-state retailers. Out-of-state sellers with no physical presence in Tennessee who make sales exceeding $500,000 to consumers in Tennessee during the previous 12-month period must register with the Department and begin collecting and remitting Tennessee sales and […]

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Posted 1 month ago by Alex Samuel
City of Denver Exempts Feminine Hygiene Products from Sales Tax

[June 4, 2019] The City of Denver recently enacted legislation exempting feminine hygiene products from city sales tax effective July 1, 2019. Feminine hygiene products include, but are not limited to, tampons, menstrual pads and sanitary napkins, pantiliners, menstrual sponges, and menstrual cups.

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Posted 1 month ago by Alex Samuel
Tennessee Exempts Fiber-Optic Cable from Sales Tax

[June 4, 2019] Tennessee recently enacted legislation amending the definition of tangible personal property to exclude fiber-optic cable after it has become attached to a structure or installed underground. Such fiber-optic cable is deemed realty upon installation and is not subject to sales tax. The exemption is effective July 1, 2019.

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Posted 1 month ago by Alex Samuel
Florida Enacts Back-to-School Sales Tax Holiday

[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 […]

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Posted 1 month ago by Daniel Kostrzewa
Arizona Enacts Economic Nexus and Requires Marketplace Facilitators to Collect Tax

[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 […]

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Posted 1 month ago by Matthew Gonnella
Nevada Exempts Durable Medical Equipment

[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 […]

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Posted 1 month ago by Katherine Mullen
Economic Nexus Vetoed in Kansas

[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 […]

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Posted 2 months ago by Matthew Gonnella
Marketplace Facilitators to Collect and Remit Texas Sales Tax

[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 […]

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Posted 2 months ago by Katherine Mullen
Mississippi Adds School Supplies to the Summer Sales Tax Holiday

[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 […]

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