Minnesota – eBay Adds Minnesota To States For Which It Will Collect Sales Tax

eBay announced today that starting January 1, 2019, the marketplace will start collection sales tax for shipments from remote sellers (out-of-state sellers) going to residents in Minnesota. Minnesota sellers will continue to be responsible for adhering to sales tax collection laws Continue reading Minnesota – eBay Adds Minnesota To States For Which It Will Collect Sales Tax

Multi-State – State of Wayfair: Who Could Face Audits?

How have audits changed, post-Wayfair? The answer supplied by a snap survey of states is that states are more likely to audit the person or entity that is registering, collecting, and remitting taxes on remote sales under the various economic Continue reading Multi-State – State of Wayfair: Who Could Face Audits?

Oklahoma – Press Release: Any Retailer Who Makes Sales In Oklahoma Is Now Required To Remit Sales Tax

Any retailer who makes sales in the state of Oklahoma is now required to remit sales tax to the Oklahoma Tax Commission regardless of whether the company has a physical presence in the state. For the Full Press Release: Oklahoma Continue reading Oklahoma – Press Release: Any Retailer Who Makes Sales In Oklahoma Is Now Required To Remit Sales Tax

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

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

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

Michigan – Effective After September 30, 2018, Treasury Will Require Remote Sellers With ENexus To Pay Sales Tax

Consistent with Wayfair, effective after September 30, 2018, Treasury will require remote sellers with sales exceeding $100,000 to – or more than 200 transactions with – purchasers in Michigan in the previous calendar year to pay sales tax. Details of this policy Continue reading Michigan – Effective After September 30, 2018, Treasury Will Require Remote Sellers With ENexus To Pay Sales Tax

Illinois – Public Act 100-587 Enacts Nexus Standards, Effective October 1, 2018

The Illinois Department of Revenue’s FAQ page about IL Public Act 100-587 and “Wayfair” details answers to questions such as, “What is a remote seller,” “What activities should a remote seller examine to determine whether they have physical presence in Continue reading Illinois – Public Act 100-587 Enacts Nexus Standards, Effective October 1, 2018

Minnesota – State Will Require Remote Sellers And Marketplace Providers Facilitating Sales Into Minnesota To Collect Sales Tax No Later Than October 1, 2018

Remote Sellers Minnesota law requires all sellers to collect sales or use tax to the extent allowed under the United States Constitution. The June 21 U.S. Supreme Court decision in South Dakota v. Wayfair allows states like Minnesota to require remote sellers with no physical Continue reading Minnesota – State Will Require Remote Sellers And Marketplace Providers Facilitating Sales Into Minnesota To Collect Sales Tax No Later Than October 1, 2018