Multi-State – More States Consider Taxing Personal and Professional Services as 2019 Legislative Sessions Advance

In recent years, states have increasingly considered taxing services by expanding the sales and use tax base —  and 2019 is no different. So far this year, taxation of services bills have been introduced in nine states: California, Connecticut, Florida, Montana, Continue reading Multi-State – More States Consider Taxing Personal and Professional Services as 2019 Legislative Sessions Advance

Utah – State Lawmakers Postpone Contentious Tax Overhaul Bill

ST. GEORGE — A massive tax overhaul Utah lawmakers hoped to pass this session has been put on hold. Gov. Gary Herbert and top Republican legislators announced in a press conference Thursday that mo re time is needed to address issues related Continue reading Utah – State Lawmakers Postpone Contentious Tax Overhaul Bill

Utah – Jay Evensen: Who Loses In Utah’s Proposed Tax Reform Law?

SALT LAKE CITY — To Jim Ferrin, tax reform is more than just an abstract concept. If Utah lawmakers succeed in making a law out of the roughly 260-page bill that became public last Wednesday and zipped through a House Continue reading Utah – Jay Evensen: Who Loses In Utah’s Proposed Tax Reform Law?

Utah – Broadening Sales Tax Base To Include Services Top topic for 2019 Legislature

SALT LAKE CITY — Even though Monday marks the start of the 2019 Legislature, it could still be weeks before Republican lawmakers are ready to roll out details of a sweeping plan to extend sales taxes to services that’s been Continue reading Utah – Broadening Sales Tax Base To Include Services Top topic for 2019 Legislature

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

Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of August 21, 2018

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

Utah – ENexus Law Signed By Governor Effective January 1, 2019

On July 21, 2018, Utah Governor Gary Herbert signed the new Economic Nexus bill SB 2001 setting their threshold at $100,000 in gross receipts or 200 transactions. The expected enforcement date is January 1, 2019. 100/200 ONLINE SALES TAX AMENDMENTS Continue reading Utah – ENexus Law Signed By Governor Effective January 1, 2019