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.

As of 7/12/2019


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)

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)

Arkansas

Effective July 1, 2019

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 (Died on House Calendar at Sine Die Adjournment)
  • S.B. 576 (Act 822) – would require remote sellers and marketplace facilitators to collect tax if they exceed $100,000 in annual sales or 200 transactions in the state and would take effect July 1 (Signed by the Governor on April 9, 2019)

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:

  • Regulation 39-26-105. Remittance of Tax – establish a threshold of $100,000 or 200 transactions (Adopted February 13, 2019, page 452-453)
  • 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 (Senate Committee on Finance Postpone Indefinitely February 12, 2019)
  • Colorado Department of Revenue permanent regulations – remove the transactions threshold, leaving the $100,000 threshold, effective April 14, 2019
  • H.B. 1240 – would establish a threshold of $100,000 and require marketplace facilitators to collect tax (Signed by the Governor on May 23, 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)

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

Economic nexus legislation for remote sellers not yet enacted

State Activity:

  • S.B. 1112 – would adopt a threshold of $100,000 or 200 transactions and require marketplace providers to collect tax effective July 1, 2019 (Indefinitely postponed and withdrawn from consideration. Died in Appropriations, May 3, 2019)

Georgia

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

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

State Resources:

State Activity:

  • H.B. 276 – would require marketplace facilitator to collect tax on behalf of their sellers (Dead for the year after the House disagreed with provisions added by the Senate, April 2, 2019)
  • 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)

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 (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 (June 28, 2018)

State Resources:

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)

Illinois

Effective October 1, 2018

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

State Resources:

State Activity:

  • Emergency Regulation Section 150.803 – “Wayfair Nexus – Nexus Without Physical Presence” (September 18, 2018)
  • 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)fS.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)

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

Proposed economic nexus legislation

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)

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

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:

  • 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)

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)

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)
  • Proposed amendments to regulations 830 CMR 63.39.1 – 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.” (Scheduled a hearing for June 4, 2019)

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:

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, 2019

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


Missouri

Proposed economic nexus legislation

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)

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:

  • 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)

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)

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 (Placed On Cal For July 8 on July 1, 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 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 (Insist on amendments; asks for committee of conference on June 20, 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)

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 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)

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. 119 – pre-filed for the 2019 legislative session, would establish a threshold of $100,000 or 200 transactions (Referred to Finance  February 1, 2019)
  • S.B. 890 – would require marketplace facilitators to collect on behalf of their sellers (Co-author authorized on May 16, 2019)
  • S.B. 2153 / S.B. 70 – would allow remote sellers to collect tax using a single local tax rate (Signed by the Governor on May 17, 2019)
  • H.B. 1525 – would require marketplace providers to collect tax on behalf of their sellers (Signed by the Governor on May 24, 2019)

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)

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)

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)

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