Here you can read up on significant developments in the world of sales and use tax. Find the latest legislative updates and helpful tips to keep you in compliance across all 50 states. You can filter news items by topic and/or a jurisdiction of interest.
South Carolina extended the COVID-19 tax relief with regards to the nexus for income and sales tax created by employees that are temporarily working in another jurisdiction due to COVID-19.
The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.
The state of New Jersey has announced their waiver of sales tax nexus requirements for companies with employees working remotely in the state due to the COVID-19 pandemic will come to an end
A series of rules originally passed by the parliament of British Columbia in February 2020 that imposed Provincial Sales Tax collection requirements on businesses located outside of the province have come into effect as of April 1, 2021.
Maine Governor Janet Mills signed a bill on June 11, 2021 that will remove the transaction count threshold from the state\’s economic nexus rules for remote sellers effective January 1, 2022.
On June 30, 2021, Missouri Governor Mike Parson signed SB 153 & 97, finally creating economic nexus provisions in the state, effective January 1, 2023.
On July 1, 2021, new rules for the New Mexico gross receipts tax came into effect, switching to destination-based sourcing for both New Mexico in-state and out of state sellers.
On July 1, 2021, three new measures created under Bill C-30 came into effect requiring non-resident businesses to begin collecting GST/HST on sales of digital goods and sales made through digital platforms.
The General Assembly of Colorado has enacted SB21-282, which exempts small businesses who make $100,000 in retail sales, from using destination sourcing requirements.
Pennsylvania has amended their previous Telework During the COVID-19 Pandemic guidance that allowed for companies to have remote employees working in the state during the COVID-19 pandemic.
The Louisiana Legislature has passed legislation that would establish a centralized sales tax commission and ultimately break up the state’s current systems of collections.
A significant change for remote out of state sellers and marketplace facilitators making sales into Illinois is occurring as of January 1, 2021, regarding the collection of sales and use tax, sourcing, and tax rates, and this will impact your…
Remote sellers and marketplace facilitators are required to collect and remit tax if they exceed the state’s $100,000 threshold, effective July 1, 2021.
Remote sellers and marketplace facilitators are now required to register and collect tax no later than the first day of the month that is at the most 60 days after an economic nexus threshold is met.
Kentucky has enacted legislation that affects marketplace providers that exceed the state’s economic nexus threshold, effective July 1, 2019.
The Kentucky Legislature has enacted legislation containing economic nexus provisions that become effective July 1, 2018.
Remote sellers and marketplace facilitators must register to collect tax in Florida if they exceed the state’s economic nexus threshold, effective July 1, 2021.
Wisconsin has eliminated the state’s 200 transaction economic nexus threshold for remote sellers effective February 20, 2021, while retaining the $100,000 threshold.
Wisconsin will require certain remote sellers to collect and remit sales and use tax, effective October 1, 2018.
Maine announced that the state will extend sales tax nexus relief for employees working remotely in the state due to COVID-19 through 2021.
The City of Chicago has announced in an information bulletin that it will impose economic nexus provisions.
A Tennessee letter ruling states that an online forum that connects customers to food sellers qualifies as a delivery network company that is not required to collect sales and use tax.
The Louisiana Sales and Use Tax Commission for Remote Sellers has announced that it will develop a policy for taxpayers to claim refunds for overpaid taxes.
The Texas Comptroller has posted FAQs on its website regarding post-Wayfair obligations for remote sellers, marketplace sellers, and marketplace providers.