June 21, 2019 – One year since Wayfair – Anniversary Update. On this one year anniversary of the landmark decision virtually all states have responded with their enforcement intentions. The tax imposition is now retroactive. A Wayfair Process Review is necessary for all taxpayers.
ENexus Thresholds As Of June 21, 2019One Year Since Wayfair |
|||||
Ref No. | State | Enforcement Date | Dollars of Sales | Number of Sales | ENexus Threshold |
1 | TN | 1/1/2017 | $500,000 | 0 | 500/0 |
2 | MA | 10/1/2017 | $500,000 | 100 | 500/100 |
3 | OH | 1/1/2018 | $500,000 | 0 | 500/0 |
4 | NY | 6/21/2018 | $300,000 | 100 | 300/100 |
5 | HI | 7/1/2018 | $100,000 | 200 | 100/200 |
6 | ME | 7/1/2018 | $100,000 | 200 | 100/200 |
7 | OK | 11/1/2019 | $100,000 | 0 | 100/0 |
8 | VT | 7/1/2018 | $100,000 | 200 | 100/200 |
9 | MS | 9/1/2018 | $250,000 | 0 | 250/0 |
10 | AL | 10/1/2018 | $250,000 | 0 | 250/0 |
11 | IL | 10/1/2018 | $100,000 | 200 | 100/200 |
12 | IN | 10/1/2018 | $100,000 | 200 | 100/200 |
13 | KY | 10/1/2018 | $100,000 | 200 | 100/200 |
14 | MD | 10/1/2018 | $100,000 | 200 | 100/200 |
15 | MI | 10/1/2018 | $100,000 | 200 | 100/200 |
16 | MN | 10/1/2018 | $100,000 | 100 | 100/100 |
17 | ND | 10/1/2018 | $100,000 | 0 | 100/0 |
18 | NJ | 11/1/2018 | $100,000 | 200 | 100/200 |
19 | WA | 10/1/2018 | $100,000 | 0 | 100/0 |
20 | WI | 10/1/2018 | $100,000 | 200 | 100/200 |
21 | NC | 11/1/2018 | $100,000 | 200 | 100/200 |
22 | NV | 11/1/2018 | $100,000 | 200 | 100/200 |
23 | SC | 11/1/2018 | $100,000 | 0 | 100/0 |
24 | SD | 11/1/2018 | $100,000 | 200 | 100/200 |
25 | CT | 12/1/2018 | $250,000 | 200 | 250/200 |
26 | DC | 1/1/2019 | $100,000 | 200 | 100/200 |
27 | GA | 1/1/2019 | 2019 – $250,000 1/1/2020 – $100,000 | 200 | 250/200 |
28 | IA | 1/1/2019 | $100,000 | 0 | 100/0 |
29 | LA | 1/1/2019 | $100,000 | 200 | 100/200 |
30 | NE | 1/1/2019 | $100,000 | 200 | 100/200 |
31 | UT | 1/1/2019 | $100,000 | 200 | 100/200 |
32 | WV | 1/1/2019 | $100,000 | 200 | 100/200 |
33 | WY | 2/1/2019 | $100,000 | 200 | 100/200 |
34 | CA | 4/1/2019 | $500,000 | 0 | 500/0 |
35 | CO | 12/1/2018 | $100,000 | 0 | 100/0 |
36 | ID | 6/1/2019 | $100,000 | 0 | 100/0 |
37 | AR | 7/1/2019 | $100,000 | 200 | 100/200 |
38 | NM | 7/1/2019 | $100,000 | 0 | 100/0 |
39 | PA | 7/1/2019 | $100,000 | 0 | 100/0 |
40 | RI | 7/1/2019 | $100,000 | 200 | 100/200 |
41 | VA | 7/1/2019 | $100,000 | 200 | 100/200 |
42 | AZ | 10/1/2019 | 2019 – $200,000 2020 – $150,000 2021 – $100,000 | 0 | 2019 – $200,000 2020 – $150,000 2021 – $100,000 |
43 | KS | 10/1/2019 | $100,000 | 0 | 100/0 |
44 | TX | 10/1/2019 | $500,000 | 0 | 500/0 |
45 | FL | Pending | 0 | ||
46 | MO | Pending | 0 | ||