Maryland – State Began Enforcing Sales Tax ENexus October 1, 2018

REMOTE SELLERS – WAYFAIR DECISION Therefore, beginning October 1, 2018, out-of-state vendors should begin to track gross revenues and sales delivered into Maryland to determine if either of the above criteria is met. This tracking requirement does not apply to Continue reading Maryland – State Began Enforcing Sales Tax ENexus October 1, 2018

Wisconsin – State Began Enforcing Sales Tax ENexus October 1, 2018

REMOTE SELLERS – WAYFAIR DECISION The United States Supreme Court recently ruled in South Dakota v. Wayfair, Inc., that a state can require out-of-state sellers without a physical presence in that state (i.e., remote sellers) to collect and remit sales Continue reading Wisconsin – State Began Enforcing Sales Tax ENexus October 1, 2018

Washington – State Began Enforcing Sales Tax ENexus October 1, 2018

REMOTE SELLERS – WAYFAIR DECISION OLYMPIA, WASH. – Aug. 3, 2018 – Today, the Washington Department of Revenue announced it will require some out-of-state retailers to begin collecting sales tax by Oct. 1. This is a result of the U.S. Continue reading Washington – State Began Enforcing Sales Tax ENexus October 1, 2018

North Dakota – State Began Enforcing Sales Tax ENexus October 1, 2018

REMOTE SELLERS – WAYFAIR DECISION On June 21, 2018, the United State Supreme Court ruled in South Dakota v. Wayfair that sellers can be required to collect sales taxes in states where the sellers do not have physical presence, overruling Continue reading North Dakota – State Began Enforcing Sales Tax ENexus October 1, 2018

Minnesota – State Began Enforcing Sales Tax ENexus October 1, 2018

REMOTE SELLERS – WAYFAIR DECISION The U.S. Supreme Court’s June 21 decision in South Dakota v. Wayfair means that remote sellers may be required to collect sales taxes in states where they do not have a physical presence. Due to Continue reading Minnesota – State Began Enforcing Sales Tax ENexus October 1, 2018

Illinois – State Began Enforcing Sales Tax ENexus October 1, 2018

REMOTE SELLERS – WAYFAIR DECISION Remote sellers are retailers that make sales from locations outside Illinois. If those retailers have sufficient contact, or “nexus,” with Illinois, they are required to register to collect and remit tax on their sales to Continue reading Illinois – State Began Enforcing Sales Tax ENexus October 1, 2018

Alabama – State Began Enforcing Sales Tax ENexus October 1, 2018

REMOTE SELLERS – WAYFAIR DECISION The Department of Revenue’s existing “economic nexus” rule 810-6-2-.90.03, which took effect in January 2016, will be applied prospectively for sales made on or after October 1, 2018. While this rule technically was effective January Continue reading Alabama – State Began Enforcing Sales Tax ENexus October 1, 2018

Wisconsin – State Began Enforcing Sales Tax ENexus October 1, 2018

Remote Sellers – Wayfair Decision The United States Supreme Court recently ruled in South Dakota v. Wayfair, Inc., that a state can require out-of-state sellers without a physical presence in that state (i.e., remote sellers) to collect and remit sales Continue reading Wisconsin – State Began Enforcing Sales Tax ENexus October 1, 2018

Massachusetts – Internet Sales Tax

The Salem News – September 24, 2018 Salem Massachusetts Our view: Internet sales tax a done deal Leave it to Congress to befoul a hard-won moment of clarity and fairness for Massachusetts retailers. It was only a few months ago Continue reading Massachusetts – Internet Sales Tax

Mulitstate – Non-Streamlined States that are still pending Wayfair v. South Dakota

Enexus Status of Non-Streamlined States As of September 25, 2018 Ref No. State Sales Tax Status State Enforcement Date 1 Non-Streamline AZ Pending Legislature 2 Non-Streamline CA Pending 3 Non-Streamline DC No Information 4 Non-Streamline FL No Information 5 Non-Streamline Continue reading Mulitstate – Non-Streamlined States that are still pending Wayfair v. South Dakota