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.

As of 12/12/2018


Alabama

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

State Resources:


Arkansas

State Activity:

State Resources:

State Activity:

  • H.B. 1002 – would implement a threshold of $100,000 or 200 transactions (November 15, 2018)

California

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

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

State Resources:


Connecticut

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


District of Columbia

District Activity:

  • Proposed economic nexus measure B22-0914, introduced July 9, 2018, first reading on November 13, 2018

Georgia

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


Hawaii

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


Idaho

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

State Resources:

State Activity:


Illinois

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

State Resources:

State Activity:


Indiana

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

State Resources:


Iowa

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


Kentucky

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

State Resources:


Louisiana

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

State Resources:

State Activity:


Maine

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

State Resources:


Maryland

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

State Resources:

State Activity:


Massachusetts

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

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

State Resources:


Minnesota

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

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


Montana

Initial Notice: The Wayfair Decision and Online Sales Tax


Nebraska

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:


Nevada

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

State Resources:

State Activity:


New Hampshire

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

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

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

State Resources:


North Carolina

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

State Resources:


North Dakota

Initial Notice: Remote Seller Sales Tax

State Resources:


Ohio

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


Oklahoma

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

State Resources:


Pennsylvania

State Resources: Remote Sellers page


Rhode Island

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

State Resources:


South Carolina

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

State Resources:

State Activity:


South Dakota

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

State Resources:

State Activity:


Tennessee

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


Texas

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

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

State Resources:

State Activity:

 


Vermont

Initial Notice: South Dakota v. Wayfair


Virginia

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


Washington

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

State Resources:


West Virginia

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

State Resources:


Wisconsin

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.

Wyoming

Initial Notice: Wyoming Response to South Dakota v. Wayfair

State Resources:


Federal Activity