State Notices & Resources for Remote Sellers

Ever since the Supreme Court issued its decision in South Dakota v. Wayfair, states have been issuing guidance and additional resources for businesses that meet their definitions of remote seller. Find a state by state guide below with links to each state’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs for remote sellers, and any state activity such as going through a legislative process that impacts remote sellers. Also find Federal activity in reaction to the Wayfair decision.

Click the state names to read our coverage of each state’s economic nexus legislation for remote sellers post-Wayfair.

As of 2/20/2019


Alabama

Effective October 1, 2018

Initial Notice: ADOR Announces Sales and Use Tax Guidance for Online Sellers (July 3, 2018)

State Resources:


Arizona

Economic nexus legislation for remote sellers not yet enacted

State Activity:

  • H.B. 2702 – would establish a $100,000/200 transactions threshold and collection responsibilities for marketplace facilitators (Scheduled for House Ways and Means Committee hearing on February 20, 2019)

Arkansas

Economic nexus legislation for remote sellers not yet enacted

State Activity:

State Resources:

State Activity:

  • H.B. 1002 – would implement a threshold of $100,000 or 200 transactions and would require marketplace facilitators to collect tax (Scheduled for a February 12, 2019 hearing in the House Revenue and Taxation Committee)

California

Effective April 1, 2019

Initial Notice: California Announces New Use Tax Collection Requirements for In-State and Out-of-State Retailers (December 11, 2018)

State Activity:

State Resources:


Colorado

Grace period through May 31, 2019

Initial Notice: Colorado to require online retailers to collect sales tax (September 11, 2018)

State Resources:

State Activity:

  • S.B. 130 – concerning sales tax administration and simplifying the collection of sales tax by retailers without physical presence and reversing the department of revenue’s destination sourcing rule for Colorado retailers (Introduced In Senate – Assigned to Finance Committee on February 4, 2019)

Connecticut

Effective December 1, 2018

Initial Notice: Legislative Changes Affecting Sales and Use Taxes (June 26, 2018, remote seller info begins on page 2)


District of Columbia

Effective January 1, 2019

District Activity:

  • Proposed economic nexus measure B22-0914, introduced July 9, 2018, first reading on November 13, 2018, passed on December 31, 2018 as A22-0556

State Resources:


Georgia

Effective January 1, 2019

Initial Notice: Policy Bulletin SUT-2018-07 2018 Georgia House Bill 61 – Remote Sellers (October 1, 2018)

State Activity:

  • H.B. 182 – would lower the threshold for remote sellers from $250,000 to $100,000 effective January 1, 2020 (House Committee Favorably Reported February 15, 2019)
  • H.B. 276 – would require marketplace facilitator to collect tax on behalf of their sellers (Second Read in the House on February 14, 2019)

Hawaii

Effective July 1, 2018

Initial Notice: Hawaii Department of Taxation Announcement No. 2018-10 (updated July 10, 2018)

State Activity:

  • H.B. 113 – establishes marketplace facilitators as the sellers of tangible personal property (Referred to Finance Committee on January 22, 2019)
  • S.B. 396 – establishes marketplace facilitators as the sellers of tangible personal property (Passed first reading, January 22, 2019)

Idaho

Economic nexus legislation for remote sellers not yet enacted

Initial Notice: Idaho Tax Commission statement on Supreme Court’s Wayfair decision (June 28, 2018)

State Resources:

State Activity:


Illinois

Effective October 1, 2018

Initial Notice: Sales Tax Guidance Available for Out-of-State Sellers (September 10, 2018)

State Resources:

State Activity:


Indiana

Effective October 1, 2018

Initial Notice: Remote Seller Information (updated July 27, 2018)

State Resources:

State Activity:

  • S.B. 322 – would require marketplace facilitators to collect sales tax (Passed by the Senate on February 18, 2019)
  • H.B. 1352 – would require marketplace facilitators to collect sales tax, effective July 1, 2019 (Passed by the House on February 12, 2019)

Iowa

Effective January 1, 2019

Initial Notice: South Dakota v. Wayfair, Inc. (June 26, 2018)

State Activity:

  • The Revenue Department proposes to adopt new Chapter 215, “Remote Sales and Marketplace Sales,” to Iowa Administrative Code (Page 172, Public Hearing on March 5, 2019)

Kentucky

Effective October 1, 2018

Initial Notice: Kentucky Sales and Use Tax Collections by Remote Retailers – U.S. Supreme Court Ruling (updated July 30, 2018)

State Resources:

State Activity:

  • H.B. 354 – would require marketplace facilitators to collect tax (Introduced on February 13, 2019)

Louisiana

Enacted but enforcement date not yet determined

Initial Notice: Louisiana Department of Revenue statement on Supreme Court’s Wayfair decision (June 21, 2018)

State Resources:

State Activity:


Maine

Effective July 1, 2018

Initial Notice: Maine Revenue Services Issues Guidance for Remote Sellers (August 8, 2018)

State Resources:


Maryland

Effective October 1, 2018

Initial Notice: Tax Alert Regarding the United States Supreme Court Decision South Dakota v. Wayfair (September 14, 2018)

State Resources:

State Activity:


Massachusetts

Effective October 1, 2017

Initial Notice: U.S. Supreme Court Releases Decision on Wayfair Online Sales Tax Case – Regulation 830 CMR 64H.1.7 Remains in Effect (September 17, 2018)

State Resources:


Michigan

Effective October 1, 2018

Initial Notice: Michigan Notice to Remote Sellers Regarding Sales Tax and South Dakota v Wayfair (revised August 9, 2018)

State Resources:


Minnesota

Effective October 1, 2018

Initial Notice: Minnesota will require remote sellers and Marketplace Providers facilitating sales into Minnesota to
collect sales tax no later than October 1, 2018
(updated July 25, 2018)

State Resources:


Mississippi

Effective September 1, 2019

Initial Notice: Sales and Use Tax Guidance for Online Sellers (updated August 6, 2018)


Missouri

State Activity:

  • S.B. 50 – establishes a simplified remote sales tax remittance program (First Read, January 9, 2019)
  • S.B. 46 – imposes sales tax collection obligations on remote sellers and marketplace facilitators and requires the state to join SST, effective January 1, 2020 (Advanced by the Senate Ways and Means Committee on February 14, 2019)
  • H.B. 41 – requires certain out-of-state sellers to remit sales tax (Second Read, January 10, 2019)
  • H.B. 648 – requires payment processors to collect and remit sales tax for online purchases (Second Read, January 24, 2019)
  • H.B. 724 – enacts the Streamlined Sales and Use Tax Agreement (Second Read, January 30, 2019)
  • H.B. 548 – establishes Simplified Remote Sales Tax provisions (Public Hearing, January 30, 2019)
  • H.B. 701 – would create a remote seller threshold of $100,000 or 200 transactions, proposes a October 1, 2019 effective date (Read Second Time, January 29, 2019)

Montana

No sales tax state

Initial Notice: The Wayfair Decision and Online Sales Tax


Nebraska

Effective January 1, 2019

Initial Notice: Statement from the Nebraska Department of Revenue Regarding the South Dakota v. Wayfair United States Supreme Court Decision (updated July 27, 2018)

State Resources:

State Activity:


Nevada

Effective November 1, 2018

Initial Notice: Nevada Remote Sellers Proposed Regulation LCB File No R189-18 (July 17, 2018)

State Resources:

State Activity:


New Hampshire

No sales tax state

Initial Notice: New Hampshire to Fight Back – Governor Sununu and State Leaders Unveil Strategy to Fight Supreme Court Sales Tax Case (June 28, 2018)

State Activity:

  • Proposed Bill for July 25 special session to prevent other states from imposing sales and use tax collection obligations on New Hampshire businesses
  • Legislature Failed to Pass Proposed Bill – the house gutted the proposed bill during the special legislative session (July 25, 2018)
  • Joint Task Force on Wayfair Decision page – joint legislative task force to review potential legislation dealing with implications
    of the Wayfair decision on New Hampshire

New Jersey

Effective November 1, 2018

Initial Notice: Sales and Use Tax Information for Remote Sellers Effective November 1, 2018  (updated November 1, 2018)

State Resources:

State Activity:

  • Assembly Bill 4261 – provides for collection of sales tax from certain remote sellers, passed both houses on July 1, 2018, conditionally vetoed by governor on August 27, 2018 and returned to the Assembly
  • Governor’s Response to Assembly Bill 4261 – conditionally vetoed (August 27, 2018)
  • A.B. 4496 – introduced September 24, 2018, contains economic nexus and marketplace provisions
  • S.B. 2990 – introduced September 24, 2018, contains economic nexus and marketplace provisions

New Mexico

State Activity:

  • H.B. 6 – would require remote sellers without a physical presence in the state to collect and remit the state gross receipts tax if they have more than $100,000 in sales into the state in a year. It would also require marketplace facilitators to collect and remit tax on behalf of their sellers if through the platform exceed $100,000 in a year. (Scheduled for House Taxation & Revenue Committee on February 20, 2019)
  • H.B. 579 – would establish a $100,000 economic nexus threshold and enact marketplace facilitator provisions (Introduced on February 13, 2019)

New York

Effective immediately

Initial Notice: Notice Regarding Sales Tax Registration Requirement for Businesses with No Physical Presence in New York State (January 15, 2019)

State Resources:


North Carolina

Effective November 1, 2018

Initial Notice: Sales and Use Tax Collections on Remote Sales (August 7, 2018)

State Resources:


North Dakota

Effective October 1, 2018

Initial Notice: Remote Seller Sales Tax

State Resources:

State Activity:

  • S.B. 2338 – would require marketplace facilitators to collect tax effective October 1, 2019 (Passed by the Senate on February 1, 2019)

Ohio

Effective January 1, 2018

Initial Notice: Statement on U.S. Supreme Court Wayfair Ruling (June 21, 2018)


Oklahoma

Effective July 1, 2018

Initial Notice: Remote Seller Information and FAQs (August 31, 2018)

State Resources:


Pennsylvania

Economic Nexus: July 1, 2019

Notice and Reporting Requirement: Effective April 1, 2018

State Resources:

State Activity:


Rhode Island

Effective August 17, 2017

Initial Notice: Division reminds remote sellers about registration options (June 27, 2018)

State Resources:

State Activity:

  • H.B. 5278 – would require marketplace facilitators to collect sales tax (Heard by the House Finance Committee on February 7, 2019)

South Carolina

Effective November 1, 2018

Initial Notice: South Carolina Response to South Dakota v. Wayfair (July 9, 2018)

State Resources:

State Activity:


South Dakota

Effective November 1, 2018

Initial Notice: U.S. Supreme Court Rules in South Dakota’s Favor (June 21, 2018)

State Resources:

State Activity:


Tennessee

Effective July 1, 2017 – litigation pending – enforcement stayed

Initial Notice: Sales Tax Collection by Out-of-State Dealers (August 1, 2018)

State Activity:

  • S.B. 82 (H.B. 733) – would establish a remote seller threshold of $100,000 or 200 transactions, effective January 1, 2020 (Referred to Senate Revenue Subcommittee on February 5, 2019 and Introduced in the House on February 6, 2019)
  • S.B. 920 (H.B. 920) – establish a sales tax economic nexus threshold of $100,000 or 200 transactions (Referred to Senate State and Local Government Committee on February 11, 2019 and Assigned to s/c Finance, Ways, and Means Subcommittee on February 5, 2019)

Texas

Effective January 1, 2019 but not enforced until October 1, 2019

Initial Notice: Comptroller Issues Initial Guidance on Remotes Seller Sales Tax Decision by U.S. Supreme Court (September 18, 2018)

State Resources:

State Activity:

  • Draft Proposed Regulatory Amendments that would impose $500,000 economic nexus threshold (September 18, 2018)
  • Proposed Amendment to Code Section §3.286 – Remote Seller Nexus Rules with an October 1, 2019 implementation Date and a $500,000 nexus “safe harbor” – remote seller info begins on page 23 (October 19, 2018)
  • S.B. 70 – pre-filed for the 2019 legislative session (November 12, 2018)
  • S.B. 119 – pre-filed for the 2019 legislative session, would establish a threshold of $100,000 or 200 transactions (November 12, 2018)

Utah

Effective January 1, 2019

Initial Notice: Sales Tax on Internet Purchases – South Dakota v. Wayfair Court Decision

State Resources:

State Activity:

 


Vermont

Effective July 1, 2018

Initial Notice: South Dakota v. Wayfair


Virginia

Legislation expected in 2019

Expected mid-2019: State of Wayfair: Virginia Eyes Mid-2019 Start for Online Tax (Bloomberg, October 30, 2018)

State Activity:

  • H.B. 1722 Remote sales & use tax collection; sufficient activity by dealers & marketplace facilitators. $100,000 or 200 sales threshold. (Enrolled Bill Communicated to Governor on February 19, 2019, Pending Governor Signature)
  • H.B. 2801 Remote sales & use tax collection; sufficient activity by remote sellers & marketplace facilitators. $250,000 threshold. (Referred to House Committee on Rules, January 21, 2019)
  • S.B. 1767 Remote sales & use tax collection; sufficient activity by remote sellers & marketplace facilitators. $250,000 threshold. (Incorporated by Senate Committee on Finance, January 24, 2019)
  • S.B. 1083 Remote sales & use tax collection; sufficient activity by dealers & marketplace facilitators, effective July 1, 2019 (Passed the House on February 18, Pending Governor Signature)

Washington

Effective October 1, 2018

Initial Notice: Washington to begin collecting sales tax from out-of-state sellers (August 3, 2018)

State Resources:

State Activity:

  • S.B. 5581 – would eliminate the state’s 200 transaction economic nexus threshold, effective January 1, 2020, and would require marketplace facilitators to collect tax effective July 1, 2019 (Passed by the Senate on February 15 and will be heard in the House Finance Committee on February 21, 2019)
  • H.B. 1890 – would eliminate the state’s 200 transaction economic nexus threshold, effective January 1, 2020, and would require marketplace facilitators to collect tax effective July 1, 2019 (First reading, referred to Finance on February 4, 2019)

West Virginia

Effective January 1, 2019

Initial Notice: Collection of State and Municipal Sales and Use Taxes by Certain Out-of-State Retailers (October 1, 2018)

State Resources:

State Activity:

  • H.B. 2813 – would require marketplace facilitators to collect sales tax and establish a $100,000 or 200 transaction sales tax economic nexus threshold for marketplace facilitators, referrers, and retailers (Passed by the House on February 12, 2019)

Wisconsin

Effective October 1, 2018

Initial Notice: On October 1, Out-of-State Sellers Will Be Required to Collect Sales Tax (July 5, 2018)

State Resources:

State Activity:

  • CR 18-079 – proposed rule that would establish a threshold of $100,000 or 200 transactions. Comments on the proposed rule are due December 3, 2018.
  • S.B. 883 – establishes a $100,000 or 200 sales transaction (enacted into law on December 14, 2018)

Wyoming

Effective February 1, 2019

Initial Notice: Wyoming Response to South Dakota v. Wayfair

State Resources:

State Activity:

  • H.B. 0069 – collection of sales tax by marketplace facilitators (Passed by the House on January 16, 2019 and Passed by the Senate on February 12, 2019)

Federal Activity