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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.

For a detailed look at economic nexus rules in each state, you can visit our Economic Nexus State Guide which lays out key information like effective dates, thresholds, and includable sales (gross vs. retail vs. taxable) in a chart.

Last updated on 7/29/2022

Alabama

Effective October 1, 2018

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

State Resources:

State Activity:

  • H.B. 183 – which would provide amnesty prior to October 1, 2019 for eligible sellers participating in the Simplified Sellers Use Tax Remittance Program (Signed by Governor on June 5, 2019)

Alaska

On January 6, 2020, the Alaska Remote Seller Sales Tax Commission passed its “Remote Seller Sales Tax Code & Common Definitions” that would apply to local municipalities in Alaska that choose to adopt it.

State Activity:

Arizona

Effective October 1, 2019

State Resources:

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)
  • H.B. 2757 – would require marketplace facilitators to collect tax and adopt a remote-seller threshold of $200,000 for 2019, $150,000 for 2020, and $100,000 for 2021 and after, and require marketplace facilitators to collect tax (Signed by the Governor, May 2019)
  • Proposed Rules Package – for remote sellers and marketplace facilitator legislation for public comment through the close of business on August 23, 2019 (August 13, 2019)
  • Notice of Rule Making – the Arizona DOR adopted rules to require remote sellers and marketplace facilitators to file and pay transaction privilege tax electronically (October 1, 2019)
  • Notice of Rule Making – the Arizona DOR adopted rules to clarify the definition of retailer, marketplace facilitators and remote sellers’ liability for collecting TPT on sales not use tax, and that marketplace facilitators and remote sellers must report and remit taxes in aggregate by jurisdiction and not by location (October 1, 2019)
  • H.C.M. 2006 – would urge the adoption of a centralized law, saying that uniformity is necessary to streamline tax collection following the Wayfair decision (Transmit to Senate, February 19, 2020)

Arkansas

Effective July 1, 2019

State Resources:

State Activity:

California

New $500,000 threshold effective immediately for remote sellers

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

State Resources:

State Activity:

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:

Connecticut

Effective December 1, 2018

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

State Resources:

State Activity:

  • H.B. 7424 – would lower economic and click-through nexus threshold from $250,000 to $100,000 and require short-term rental facilitators to collect and remit state room occupancy tax on rentals they facilitate for operators on their platform (Signed by the Governor on June 26, 2019)

District of Columbia

Effective January 1, 2019

State Resources:

District Activity:

  • B22-0914 – would establish a remote seller sales tax economic nexus threshold of $100,000 in sales or 200 transactions, passed on December 31, 2018 as A22-0556 (Signed by Mayor January 19, 2019 and has now passed a Congressional review period, becoming effective from March 22, 2019)

Florida

Effective July 1, 2021

State Resources:

State Activity:

Georgia

Effective January 1, 2019; Effective January 1, 2020 for $100,000 or 200 transactions

Initial Notice: SUT-2018-07 2018 Georgia House Bill 61-Remote Sellers (October 1, 2018) superseded by Policy Bulletin SUT-2019-02 (May 7, 2019)

State Resources:

State Activity:

  • H.B. 182 – would lower the threshold for remote sellers from $250,000 to $100,000 effective January 1, 2020 (Signed by the Governor on April 28, 2019)
  • H.B. 276 – would require marketplace facilitator to collect tax on behalf of their sellers, effective April 1, 2020 (Signed by the Governor on January 30, 2020)

Hawaii

Effective July 1, 2018

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

State Resources:

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 (Signed by the Governor on April 4, 2019)
  • S.B. 495 – would create an income tax threshold of $100,000 or 200 transactions (Signed by the Governor on July 9, 2019)

Idaho

Effective June 1, 2019

Initial Notice: Idaho Tax Commission statement on Supreme Court’s Wayfair decision (2019). More Wayfair information from Idaho’s tax department.

State Resources:

  • News Release: Some out-of-state retailers required to collect Idaho sales tax (May 22, 2019)
  • Online Sellers guidance

State Activity:

  • Proposed Amendment for Remote Sellers (July 4, 2018, begins on page 175)
  • House Bill 578: Out-of-State Retailers – Click-Through Nexus Provisions (July 5, 2018)
  • H.B. 239 – would establish a threshold of $100,000 for remote sellers and marketplace facilitators, effective July 1, 2019 (Referred to Revenue & Taxation Committee on March 6, 2019)
  • H.B. 250 – would establish a threshold of $100,000 for remote sellers and marketplace facilitators, effective June 1, 2019 (Referred to Revenue & Taxation Committee on March 8, 2019)
  • H.B. 259 – would establish a threshold of $100,000 for remote sellers and marketplace facilitators, effective June 1, 2019 (Signed by Governor on April 9, 2019)
  • Proposed Rule Making, Rule 018; Docket No. 35-0102-1901, to implement remote seller legislation (August 7, 2019)

Illinois

Effective October 1, 2018

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

State Resources:

State Activity:

  • Emergency Rules No Longer in Effect, They Have Been Replaced by Adopted Rules
  • S.B. 689 / Public Act 101-0009 – requires remote sellers to collect and remit a destination-based state and local retailers’ occupation tax beginning July 1, 2020, and requires marketplace facilitators to collect and remit use tax on behalf of sellers, effective January 1, 2020 (Signed by the Governor on June 5, 2019)
  • S.B. 690 – permits the State to contract with certified service providers and certified automated systems to facilitate Illinois sales tax collection and remittance for remote sellers (Signed by the Governor on June 28, 2019)
  • S.B. 119 – would cleanup state’s existing remote seller and marketplace facilitator law and push back the collection of tax for certain localities until 2021 and alter how sales are sourced (Signed by the Governor on December 13, 2019)
  • Emergency Marketplace Facilitators Use Tax Rule (Title 86 Part 150 Section 150.804 Marketplace Facilitators) adopted 12/20/2019 and expires 05/18/2020
  • Proposed New 86 Ill. Admin. Code section 150.804 – permanent rule on marketplace facilitator legislation (May 8, 2020)
  • Notice of Proposed Amendments to Leveling the Playing Field for Illinois Retail Act 86 Illinois Administrative Code Sections (November 25, 2020)
  • Part 131 – Leveling the Playing Field for Illinois Retail Act – new rules reflect that beginning January 1, 2021, marketplace facilitators must remit state and local ROTs on sales made over the marketplace on their own sales and sales made on behalf of marketplace sellers. Additionally, various sourcing rules applicable to facilitated marketplace sales and a marketplace facilitator’s own sales are addressed (January 1, 2021)
  • 86 Ill. Adm. Code 131 – Leveling the Playing Field for Illinois Retail Act – emergency rules providing that the Metropolitan Pier and Exposition Authority Retailers’ Occupation Tax (MPEA) and the Chicago Home Rule Municipal Soft Drink Tax are required to be collected and remitted by food delivery services that are considered marketplace facilitators meeting Illinois thresholds (July 13, 2021)
  • S.B. 2066 – beginning January 1, 2020 and through December 31, 2020, sales of tangible personal property made by a marketplace seller over a marketplace for which Illinois Retailers’ Occupation Tax is due but for which Illinois Use Tax already has been collected and remitted to the Illinois DOR by a marketplace facilitator are exempt from the Retailers’ Occupation Tax (Signed by the Governor, August 27, 2021)

Indiana

Effective October 1, 2018

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

State Resources:

State Activity:

  • H.B. 1352 – would require marketplace facilitators to collect sales tax, effective July 1, 2019 (Senator Randolph added as cosponsor, March 11, 2019)
  • S.B. 322 – would require marketplace facilitators to collect sales tax (House advisors and conferees appointed, April 16, 2019)
  • H.B. 1001 – State budget bill with requirement for marketplace facilitators to collect and remit sales tax among provisions (Signed by the Governor on on April 29, 2019)

Iowa

Effective January 1, 2019

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

State Resources:

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)
  • S.F. 631 – would eliminate the economic nexus 200 transactions threshold (Withdrawn on April 27, 2019)
  • H.F. 779 – would eliminate the economic nexus 200 transactions threshold (Signed by the Governor on May 16, 2019)

Kansas

Effective July 1, 2021

State Resources:

State Activity:

  • H.B. 2352 – would establish a $100,000 economic nexus threshold for remote sellers and marketplace facilitators (Hearing in the House February 21, 2019)
  • S.B. 22 – would establish a $100,000 economic nexus threshold for remote sellers and marketplace facilitators (Vetoed by Governor and Returned to Senate on Monday, March 25, 2019; No motion to reconsider vetoed bill; Veto sustained May 1, 2019)
  • H.B. 2033 – would establish a sales tax economic nexus threshold of $100,000 in total gross sales and establish marketplace facilitator collection requirements, effective October 1, 2019 (Motion to override veto failed; Veto sustained; Yea: 78 Nay: 39, May 29, 2019)
  • H.B. 2513 – would establish a sales threshold of $100,000 for marketplaces facilitators to collect and remit sales, use and transient guest taxes from sales made through their platforms; removing click-through nexus provisions (Died in Committee, May 21, 2020)
  • H.B. 2537 – would requires remote sellers that make $100,000 in gross receipts from sales into Kansas to collect and remit sales tax (Died in Committee, May 21, 2020)
  • S.B. 369 – would require marketplace facilitators to collect and remit sales, use and transient guest taxes from sales made through their platforms, and establish an economic nexus threshold of $100,000 (Died in Committee, May 21, 2020)
  • H.B. 2014 (2020 Special Session) – would require marketplace facilitators to collect and remit sales and compensating use tax and providing nexus for retailers doing business in this state, and establish an economic nexus threshold of $100,000 (Died in Committee, June 4, 2020)
  • H.B. 2225 – would require marketplace facilitators with gross receipts sourced to Kansas in the current or prior calendar year to collect and remit tax, starting July 1, 2021. There is no safe harbor for small sellers in the bill. (Referred to Committee on Taxation, February 3, 2021)
  • H.B. 2173 – would require tax collection by marketplace facilitators and remote sellers with at least $100,000 in sales into the state in the current or prior calendar year, starting January 1, 2021. Tax collection and remittance obligations would not begin until July 1, 2021. Bill is is substantially similar to S.B. 50. (Hearing: Wednesday, February 10, 2021)
  • S.B. 50 – would impose collection and remittance duties on marketplace facilitators for the retailers’ sales tax, the compensating use tax, and the transient guest tax, subject to a $100,000 threshold. Would remove click-through. (Veto overridden by Kansas Senate and House, May 3, 2021. Economic and marketplace nexus legislation effective July 1, 2021)

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 (Signed by the Governor on March 26, 2019)

Louisiana

Effective July 1, 2020

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

State Resources:

State Activity:

  • Louisiana Sales and Use Tax Commission for Remote Sellers – meetings held monthly since the release of Wayfair decision, click for meeting agendas and supporting documents.
  • H.B. 524 – would require marketplace providers with more than $100,000 in sales or 200 transactions to collect and remit sales and use tax (Read by title, under the rules, referred to the Committee on Ways and Means, April 8, 2019)
  • H.B. 547 – would require remote sellers and marketplace providers with more than $100,000 in sales or 200 transactions to collect and remit sales and use tax effective July 1, 2020 (Signed by the Governor and Became Act No. 360 on June 17, 2019)
  • §1537. Remote Seller Tax Return — Electronic Filing Requirements – proposed rules for remote seller electronic filing requirements
  • New Administrative Rules based on 2019 remote seller legislation – See regs. sections 61:III.2901, 61:III.2903, 61:III.1537 and 61:III.1538 (January 20, 2020)
  • Remote Sellers Information Bulletin No. 20-002: Effective Date for Remote Seller Registration – announces that remote sellers must register with the commission by July 31, 2020, and submit an application with the commission for approval to collect state and local sales and use tax within 30 days of meeting the economic nexus threshold (May 7, 2020)
  • S.B. 138 – would require marketplace facilitators to collect tax on behalf of their sellers if they exceed $100,000 or 200 transactions in to the state, effective July 1, 2020 (Signed by Governor on June 11, 2020)
  • S.B. 235 – authorizes parishes to contract with the Louisiana Sales and Use Tax Commission for Remote Sellers for the collection of local sales and use tax, effective January 1, 2023 (Signed by Governor on June 18, 2022)

Maine

Effective July 1, 2018

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

State Resources:

State Activity:

  • H.B. 1064 – would require marketplace facilitators to collect sales tax effective November 1, 2019 (Signed by the Governor on June 20, 2019)
  • LD 1216 (HP 891) – eliminates the “200 separate transaction” threshold, applies to sales occurring on or after January 1, 2022 (Signed by the Governor on June 11, 2021)

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:

State Activity:

  • S.B. 1637 – defines marketplace seller as any person who facilitates retail sales of at least $250,000 during the prior twelve-month period by marketplace sellers (Hearing scheduled for 05/07/2019 from 01:00 PM-05:00 PM in B-2, May 1, 2019)
  • S.B. 1762 – would establish a $100,000 economic nexus threshold for remote sellers and marketplace facilitators (Hearing scheduled for 05/07/2019 from 01:00 PM-05:00 PM in B-2, May 1, 2019)
  • H. 4000 – would establish a $100,000 economic nexus threshold for remote sellers and marketplace facilitators (Signed by the Governor on July 31, 2019)
  • 830 CMR 63.39.1: Corporate Nexus  – relating to corporate income tax nexus, intended to include changes made in light of Wayfair. The amendments would provide that nexus is created by “ownership or use of intangible property within the state” or “considerable in-state sales derived through either economic or virtual contacts.” (October 18, 2019)
  • Emergency Regulation: 830 CMR 64H.1.9: Remote Retailers and Marketplace Facilitators – purpose is to explain the Massachusetts sales and use tax registration and collection obligations of remote retailers, which include both remote marketplace sellers and remote marketplace facilitators (Finalized December 2, 2019, Effective October 1, 2019)

Michigan

Effective October 1, 2018

Initial Notice: Michigan Notice to Remote Sellers Regarding Sales Tax and South Dakota v Wayfair (revised August 1, 2018)

State Resources:

State Activity:

  • H.B. 4540 – Sales tax; other; nexus of marketplace facilitators; clarify. Amends 1933 PA 167 (MCL 205.51 – 205.78) by adding sec. 2d. (Signed by the Governor on December 11, 2019)
  • H.B. 4541 – Use tax; other; nexus of marketplace facilitators; clarify. Amends 1937 PA 94 (MCL 205.91 – 205.111) by adding sec. 5c. (Signed by the Governor on December 11, 2019)
  • H.B. 4542 – Sales tax; collections; out-of-state retailers; require to remit sales tax. Amends 1933 PA 167 (MCL 205.51 – 205.78) by adding sec. 2c. (Signed by the Governor on December 11, 2019)
  • H.B. 4543 – Use tax; collections; out-of-state retailers; require to remit use tax. Amends 1937 PA 94 (MCL 205.91 – 205.111) by adding sec. 5b. (Signed by the Governor on December 11, 2019)

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:

State Activity:

  • H.F. 2125 – includes requirement for marketplace providers to submit quarterly information returns with itemized detail for each retailer for whom it facilitates sales, effective after June 30, 2019 (Returned from Senate with amendment April 30, 2019; House not concur, conference committee of 5 requested May 1, 2019)
  • H.F. 5 – changes the state’s economic nexus thresholds for remote retailers and marketplace providers to $100,000 or 200 or more retail sales, effective October 1, 2019 (Signed by the Governor on May 30, 2019)

Mississippi

Effective September 1, 2018

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

State Resources:

State Activity:

  • S.B. 2773 – Mississippi Marketplace Facilitator Act of 2020, would establish a $250,000 economic nexus threshold for marketplace facilitators and require marketplace facilitators to collect tax (Died on Calendar, March 12, 2020)
  • H.B. 379 – Mississippi Marketplace Facilitator Act of 2020, would establish a $250,000 economic nexus threshold for marketplace facilitators and require marketplace facilitators to collect tax (Signed by the Governor on June 30, 2020)
  • S.B. 2831 – creates the “Taxation of Remote and internet-based Computer Software Products and Services Study Committee” to examine and develop legislative recommendations regarding the taxation of remote and internet-based computer software products and services under the Mississippi sales and use tax law. Committee report due no later than October 1, 2022 (Signed by the Governor on March 28, 2022)

Missouri

Effective January 1, 2023

State Resources:

  • Letter Ruling LR 8151: Seller must Report all Marketplace Facilitator Sales on Vendor Use Tax Return and Remit all Tax (July 15, 2021)

State Activity:

  • S.B. 50 – establishes a simplified remote sales tax remittance program (Bill Combined, February 12, 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 (Informal Calendar S Bills for Perfection on May 17, 2019)
  • S.B. 189 – would establish a remote seller threshold of $100,000 or 200 transactions effective October 1, 2019 (Formal Calendar S Bills for Perfection on May 17, 2019)
  • H.B. 41 – requires certain out-of-state sellers to remit sales tax (Referred Ways and Means Committee on May 17, 2019)
  • H.B. 724 – enacts the Streamlined Sales and Use Tax Agreement (Referred Ways and Means Committee on May 17, 2019)
  • H.B. 701 – would create a remote seller threshold of $100,000 or 200 transactions, proposes a October 1, 2019 effective date (Will be heard in the House Ways and Means Committee on May 17, 2019)
  • H.B. 648 – requires payment processors to collect and remit sales tax for online purchases (Referred to the House Ways and Means Committee on April 18, 2019)
  • H.B. 548 – would establish an economic nexus threshold of $100,000 or 200 transactions, require marketplace facilitators to collect tax, and establish a “Simplified Remote Sales Tax Remittance Program” (HCS#2 Reported Do Pass on May 6, 2019)
  • S.B. 805 – would establish an economic nexus threshold of $100,000 and require marketplace facilitators to collect tax (Second Read and Referred S Small Business and Industry Committee on February 13, 2020)
  • H.B. 1957 – would establish an economic nexus threshold of $100,000 and require marketplace facilitators to collect tax, by January 1, 2021 (Placed on Informal Calendar May 1, 2020)
  • S.B. 529 – would establish an economic nexus threshold of $100,000 and require marketplace facilitators to collect tax (Informal Calendar S Bills for Perfection May 15, 2020)
  • S.B. 648 – would establish an economic nexus threshold of $100,000 and require marketplace facilitators to collect tax, by January 1, 2022 (Informal Calendar S Bills for Perfection May 15, 2020)
  • H.B. 644 – would impose collection and remittance duties on remote sellers and marketplace facilitators with a $100,000 or 200 sales threshold, effective January 1, 2022 (Referred: House Rules – Administrative Oversight, February 22, 2021)
  • H.B. 555 – would impose collection and remittance duties on remote sellers and marketplace facilitators with a $100,000 threshold, effective January 1, 2022 (Placed Back on Formal Perfection Calendar, May 6, 2021)
  • H.B. 554 – would impose collection and remittance duties on remote sellers and marketplace facilitators with a $100,000 threshold, effective January 1, 2022 (Public Hearing Scheduled, Bill not Heard (S), May 13, 2021)
  • S.B. 153 – would require remote sellers and marketplace facilitators to collect and remit tax starting January 1, 2023, if they had at least $100,000 in sales into Missouri in the previous 12 months (Signed by the Governor, June 30, 2021)

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 Resources:

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:

  • Governor’s Response to Assembly Bill 4261 – conditionally vetoed (August 27, 2018)
  • S.B. 2990 – introduced September 24, 2018, contains economic nexus and marketplace provisions
  • A.B. 4496 – introduced September 24, 2018, contains economic nexus and marketplace provisions (Signed by Governor, effective November 1, 2018)

New Mexico

Effective July 1, 2019

State Resources:

State Activity:

  • H.B. 579 – would establish a $100,000 economic nexus threshold and enact marketplace facilitator provisions (Action Postponed Indefinitely)
  • 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. (Signed by Governor on April 4, 2019)
  • Proposed N.M. Regs. Sections 3.2.1.18, 3.2.1.21, 3.2.1.23, 3.2.300.9 – proposed administrative regulations to cover the new method of sourcing for marketplace providers and sellers (October 13, 2021)

New York

Effective June 21, 2018

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) NCDOR to Require Certain Remote Sellers to Collect Sales Tax (August 8, 2018)

State Resources:

State Activity:

  • S.B. 56 – legislatively adopted the threshold of $100,000 or 200 transactions imposed by the Department of Revenue, effective November 1, 2018 (Signed by Governor on March 20, 2019)
  • S.B. 622 – would adopt marketplace facilitator collection provisions at an economic nexus threshold of $100,000 in sales or 200 transactions (Ref To Com On Rules, Calendar, and Operations of the House on May 22, 2019)
  • H.B. 966 – would adopt marketplace facilitator collection provisions at an economic nexus threshold of $100,000 in sales or 200 transactions (Re-ref Com On Rules and Operations of the Senate on October 31, 2019)
  • S.B. 557 (H.B. 537) – would implement market-based sourcing and impose sales tax collection obligations on marketplace facilitators (Signed by the Governor on November 8, 2019)

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 (Signed by the Governor on March 26, 2019)
  • S.B. 2191 – would eliminate the 200 transaction sales tax economic nexus threshold, leaving only the $100,000 threshold (Signed by the Governor on March 14, 2019)

Ohio

Effective January 1, 2018

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

State Resources:

State Activity:

  • H.B. 166 – would establish a $100,000 or 200 transaction economic sales and use tax threshold, marketplace facilitator collection provisions, and repeal the State’s “cookie nexus” provisions (Effective July 18, 2019)

Oklahoma

Effective July 1, 2018

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

State Resources:

State Activity:

  • H.B. 2201 – would establish an economic nexus threshold of $100,000 for remote sellers (Second Reading referred to Finance in the Senate on March 26, 2019)
  • H.B. 2352 – would establish an economic nexus threshold of $100,000 for remote sellers (Engrossed to House by the Senate on April 24, 2019)
  • S.B. 513 – would establish an economic nexus threshold of $100,000 and take effect on November 1, 2019 (Signed by the Governor on May 16, 2019)
  • S.B. 1339 – would modify the term “marketplace facilitator” to include persons that sell all products that are taxable under Oklahoma’s sales tax code and would broaden marketplace facilitator collection responsibilities to include certain other taxes that are levied by local jurisdictions, effective January 1, 2023 (Signed by the Governor on May 26, 2022)

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 (Signed by Governor on March 29, 2019)
  • S.B. 251 – would require marketplace facilitators to collect tax (Signed by Governor on March 29, 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 October 1, 2019

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

State Resources:

State Activity:

  • S.B. 82 (H.B. 733) – would establish a remote seller threshold of $100,000 or 200 transactions, effective January 1, 2020 (Heard in the Ways and Means Revenue Subcommittee of the Senate Finance Committee on March 19, 2019)
  • S.B. 920 (H.B. 920) – establish a sales tax economic nexus threshold of $100,000 or 200 transactions (Assigned to General Subcommittee of Senate State and Local Government Committee on April 2, 2019)
  • H.B. 667 – would allow the Department of Revenue to enforce T.C.A. 1320-5-1-.129(2) adopting a threshold of $500,000 (Signed by the Governor on May 21, 2019)
  • S.B. 2182 (H.B. 2249) – would require marketplace facilitators making or facilitating sales of more than $500,000 during the previous 12-month period to collect and remit sales and use tax (Signed by the Governor on April 1, 2020)
  • S.B. 2932 (H.B. 2924) – would lower the economic nexus threshold from $500,000 to $100,000 and add a number of transactions threshold at 200 sales into the state, effective October 1, 2020 (Signed by the Governor on June 30, 2020)

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:

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

State Resources:

State Activity:

  • H.B. 536 – would require marketplace facilitators to collect sales and use tax if they exceed the states economic nexus threshold (Signed by the Governor on June 4, 2019)
  • H.B. 954 – would extend the state’s marketplace facilitator collection requirement for online sales to the universal service charge, which is a 2.4 percent levy on all wireless telecommunication sales (Signed by Governor on October 8, 2020; Effective July 1, 2021)

Virginia

Effective July 1, 2019

State Resources:

State Activity:

  • 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)
  • H.B. 2801 Remote sales & use tax collection; sufficient activity by remote sellers & marketplace facilitators. $250,000 threshold. (Left in House House Committee on Rules, February 5, 2019)
  • H.B. 1722 Remote sales & use tax collection; sufficient activity by dealers & marketplace facilitators. $100,000 or 200 sales threshold. (Signed by the Governor on March 26, 2019)
  • S.B. 1083 Remote sales & use tax collection; sufficient activity by dealers & marketplace facilitators, effective July 1, 2019 (Signed by the Governor on March 26, 2019)
  • H.B. 1700 – would establish a remote seller threshold of $100,000 or 200 transactions and require marketplace facilitators to collect tax effective July 1, 2019 (Signed by the Governor on May 2, 2019)

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:

  • 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 February 4, 2019)
  • 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 (Signed by Governor on March 14, 2019)
  • Proposed New Rule WAC 458-20-282: Marketplace tax collection and reporting (November 3, 2020)
  • Emergency Amended Rule WAC 458-20-193 (Rule 193) and Emergency Amended Rule WAC 458-20-221 (Rule 221) – effective September 17, 2019, addresses economic nexus standards for administering Washington’s sales tax laws on remote sellers in light of post-Wayfair and nexus-related legislation enacted in 2019 (Extended February 23, 2021)
  • New Admin Rule WAC 458-20-282 – This rule clarifies the reporting responsibilities of a marketplace facilitator required to collect sales and use tax on behalf of marketplace sellers making retail sales through the facilitator’s marketplace (Adopted; Effective July 2, 2021)

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 (Signed by the Governor on March 27, 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)
  • S.B. 243 – would require marketplace providers collect and remit sales tax on sales facilitated on behalf of marketplace sellers (Senate Substitute Amendment 1 offered by Senator Kooyenga on June 10, 2019)
  • A.B. 251 – would require marketplace providers to collect sales tax (Signed by the Governor on July 3, 2019)
  • Proposed Guidance: Marketplace Providers and Sellers-Provisions That Take Effect on January 1, 2020 (September 24, 2019)
  • Scope Statement SS 042-20 – outlines the need to repeal outdated sales and use tax rules and replace them with updated marketplace facilitator rules (Approved by the Governor May 7, 2020)
  • Statement of Scope re: Rules Sections Tax 11.55 and 11.88 (6) – would provide guidance for sales agents, brokers, consignors and others facilitating sales of products subject to Wisconsin sales or use tax on behalf of sellers (May 18, 2020)
  • Proposed Guidance: Marketplace Provider Common Questions (June 22, 2020)
  • Proposed Guidance: Marketplace Seller Common Questions (June 22, 2020)
  • SS 042-20 Notice of Hearing – will consider a statement of scope for updating sales and use tax rules to reflect 2019 marketplace facilitator legislation (Hearing Date: Wednesday, August 12, 2020)
  • A.B. 2 (Act 1) – revises Wisconsin’s economic nexus law for remote sellers by eliminating the annual threshold of having 200 or more “separate sales transactions” into Wisconsin, leaving only the $100,000 threshold (Signed by the Governor, February 18, 2021)
  • Proposed Amended Rules Sections Tax 11.55 and 11.88 (6) – rule changes to reflect marketplace facilitator provisions and provide guidance for sales agents, brokers, consignors and others facilitating on behalf of sellers (Comments due by April 1, 2022)

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 (Signed into Law on February 15, 2019)

Federal Activity

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