California – Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision

Last year on April 25, 2019, California passed Assembly Bill No. (AB) 147. AB 147 amended Revenue and Taxation Code (RTC) section 6203 to require retailers located outside of California (remote sellers, including foreign sellers located outside of the United Continue reading California – Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision

Multi State – New Sales Tax Collection Requirements for Marketplaces

New collection requirements for marketplaces are effective in Hawaii, Illinois, Michigan, and Wisconsin as of January 1, 2020, with marketplace facilitator laws now enforced in a whopping 39 states (including Washington, D.C.). At this time last year, only seven states required marketplace facilitators to collect and remit Continue reading Multi State – New Sales Tax Collection Requirements for Marketplaces

California – TAX INFORMATION BULLETIN – September: New California Law Changes Use Tax Collection Requirements for Remote Sellers and New District Use Tax Collection Requirements for All Retailers

On April 25, 2019, Governor Newsom signed Assembly Bill No. (AB) 147 (Stats. 2019, ch. 5) which requires out-of-state retailers with no physical presence in California (remote sellers) to collect use tax if, during the preceding or current calendar year, Continue reading California – TAX INFORMATION BULLETIN – September: New California Law Changes Use Tax Collection Requirements for Remote Sellers and New District Use Tax Collection Requirements for All Retailers

California – Special Notice – New District Use Tax Collection Requirements for All Retailers Effective April 1, 2019

Beginning April 1, 2019, all retailers registered or those required to be registered with the California Department of Tax and Fee Administration (CDTFA) are responsible for collecting and paying a district’s use tax to the CDTFA if during the preceding Continue reading California – Special Notice – New District Use Tax Collection Requirements for All Retailers Effective April 1, 2019

California – State Publishes Use Tax Collection Requirements Based On Sales Into California Due To The Wayfair Decision

Beginning April 1, 2019, retailers located outside of California are required to register with the California Department of Tax and Fee Administration (CDTFA), collect the California use tax, and pay the tax to the CDTFA based on the amount of Continue reading California – State Publishes Use Tax Collection Requirements Based On Sales Into California Due To The Wayfair Decision

North Dakota – Reminder – Remote Seller Sales Tax “ENexus” Enforcement Date October 1, 2018

North Dakota passed their “ENexus” law in 2017 that was to become effective on the date the US Supreme Court overruled North Dakota’s loss to Quill in 1992. The US Supreme Court overruled Quill on June 21, 2018. The North Continue reading North Dakota – Reminder – Remote Seller Sales Tax “ENexus” Enforcement Date October 1, 2018

Virginia – Reminder Regarding Tax Collection Requirements for Out-of-State Dealers

SALT Report 2963 – The Virginia Department of Taxation issued a reminder regarding the retail sales tax collection requirements for out-of-state dealers that took effect September 1, 2013.  Specifically, Senate Bill 597, Laws 2012 requires that certain out-of-state dealers register Continue reading Virginia – Reminder Regarding Tax Collection Requirements for Out-of-State Dealers

Rhode Island – Bill Enacts New Exemptions and Authorizes Remote Sales Collections

SALT Report 2733 – In the latest edition of Rhode Island tax News, the Department of Revenue discusses the sales and use tax provisions in the state’s fiscal year 2014 budget bill recently signed by Governor Lincoln Chafee.  Included in Continue reading Rhode Island – Bill Enacts New Exemptions and Authorizes Remote Sales Collections