Utah – Requirements To Collect Sales And Use Tax By Remote (Out-of-State) Sellers Is Effective For Sales Occurring On Or After Jan. 1, 2019

After the Wayfair decision, the Utah Legislature passed SB 2001, Online Sales Tax Amendments, which expands the sales tax responsibilities of remote sellers. SB 2001 requires a remote seller to collect and pay Utah sales tax if, in either the previous Continue reading Utah – Requirements To Collect Sales And Use Tax By Remote (Out-of-State) Sellers Is Effective For Sales Occurring On Or After Jan. 1, 2019

California – Public Discussion of South Dakota v. Wayfair, Inc. (Wayfair)

October 24, 2018 Room 121 at 10:00 a.m. 450 N Street, Sacramento, CA Taxpayers and other stakeholders are encouraged to join the California Department of Tax and Fee Administration for a discussion of how California can best implement Section 6203(c) Continue reading California – Public Discussion of South Dakota v. Wayfair, Inc. (Wayfair)

Texas – Nonprofit and Exempt Organizations Purchases and Sales Publication 96-122 October 2018

Certain nonprofit and government organizations are eligible for exemption from paying Texas taxes on their purchases. Nonprofit organizations must apply for exemption with the Comptroller’s office and receive exempt status before making tax-free purchases. Federal and Texas government entities are automatically exempt from applicable Continue reading Texas – Nonprofit and Exempt Organizations Purchases and Sales Publication 96-122 October 2018

California – Trucking Companies Required To Maintain Electronic Logging Device Information

The U.S. Department of Transportation (DOT) now requires interstate motor carriers and truck drivers to use electronic logging devices (ELD) to keep records on driving time, mileage, and other service hour data. Although, the DOT only requires ELD records be retained for six Continue reading California – Trucking Companies Required To Maintain Electronic Logging Device Information

North Carolina – Remote Sellers Exceeding Thresholds Must Register To Collect And Remit Effective November 1, 2018

All remote sellers having gross sales in excess of one hundred thousand dollars ($100,000) sourced to North Carolina or two hundred (200) or more separate transactions sourced to North Carolina in the previous or current calendar year (collectively “Threshold”) must Continue reading North Carolina – Remote Sellers Exceeding Thresholds Must Register To Collect And Remit Effective November 1, 2018

Colorado – The First Day To Begin Collecting And Remitting Sales Tax Is December 1st

As a result of the Supreme Court South Dakota vs Wayfair decision, the state of Colorado will now collect state sales tax and state-collected local and special district sales tax from out-of-state retailers. This will require out-of-state retailers to get Continue reading Colorado – The First Day To Begin Collecting And Remitting Sales Tax Is December 1st

West Virginia – State Issues Administrative Notice 2018-18-Sales And Use Tax Collection To Begin On Remote Sellers On Or After January 1, 2019

Beginning January 1, 2019, remote sellers, as defined below, will need to collect West Virginia State and municipal sales and use taxes on sales delivered in West Virginia on or after January 1, 2019, unless the small-seller exception applies. “Remote Continue reading West Virginia – State Issues Administrative Notice 2018-18-Sales And Use Tax Collection To Begin On Remote Sellers On Or After January 1, 2019

Multi-State – Multistate Tax Commission Addresses Marketplace Sales and Use Tax Collection October 10, 2018

The next Marketplace Facilitator Work Group meeting will be on October 10, 2018 at 2:30 pm EDT (call in # 1-719-234-0214, passcode # 102826). Meetings of the Marketplace Facilitator Work Group will continue weekly thereafter at the 2:30 pm EDT Continue reading Multi-State – Multistate Tax Commission Addresses Marketplace Sales and Use Tax Collection October 10, 2018