State and local tax news brought to you by Zaldivar and Associates
ENexus Thresholds As Of February 21, 2019 Ref No. State Enforcement Date Dollars of Sales Number of Sales ENexus Threshold 1 TN 1/1/2017 $500,000 0 500/0 2 RI 8/1/2017 $100,000 200 100/200 3 MA 10/1/2017 $500,000 100 500/100 4 OH Continue reading ENexus Thresholds February 21, 2019
YouTube: Remote Sellers Registration Basics
The Indiana DOR will began enforcing Indiana’s economic nexus law on October 1, 2018. Please see the links below to get frequent updates on the U.S Supreme Court’s decision in South Dakota v. Wayfair.
ENexus Thresholds As Of September 24, 2018 Ref No. State Enforcement Date Dollars of Sales Number of Sales ENexus Threshold 1 TN 1/1/2017 $500,000 0 500/0 2 RI 8/1/2017 $100,000 200 100/200 3 MA 10/1/2017 $500,000 100 500/100 4 OH Continue reading Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds as of September 24, 2018
General Fund revenues in Indiana declined 1.8 percent based on a forecast made in December of 2017, but is still 3.8 percent above August 2017 collections. Sales tax collections increased by 1.1 percent above the monthly estimate and totaled $661.2 Continue reading Indiana – Indiana August revenue report released
ENexus Thresholds As Of August 21, 2018 Ref No. State Enforcement Date Dollars of Sales Number of Sales Enexus Threshold 1 OH 1/1/2018 $25,000 0 25/0 2 PA 4/1/2018 $10,000 0 10/0 3 HI 7/1/2018 $100,000 200 100/200 4 ID Continue reading Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of August 21, 2018
Indiana slates October 1, 2018 to begin enforcement of their ENexus law. Pending resolution of the declaratory judgment action, DOR will begin enforcing Indiana’s economic nexus law on October 1, 2018. That said, any merchant may voluntarily register and remit Continue reading Indiana – ENexus Enforcement Begins October 1, 2018
In anticipation of the Wayfair decision Indiana passed a low virtually identical to South Dakota. Indiana is currently prohibited from enforcing the law pending resolution of a declaratory judgment. Indiana intends to enforce the law prospectively (although the effective date Continue reading Indiana – Online Collections Start Date Pending Resolution Of Declaratory Judgment
Tristate homepage.com posted August 30, 2017 (Indiana Statehouse Nwsroom) — The State of Indiana filed a lawsuit this week hoping to change how states can charge online sales tax. This push is an attempt for the courts to say Indiana Continue reading Indiana – State Looking To Courts To Change Online Sales Tax Rules
SALT Report 3901 – On April 28, 2017, Indiana Gov. Eric Holcomb signed House Bill 1129, requiring remote sellers with no physical presence in Indiana to collect, remit, comply with all applicable provisions of the Indiana gross retail tax code Continue reading Indiana – New Definition Of Physical Presence Set To Begin July 1, 2017