Sharing economy targeted for additional taxes The US state of New York is imposing a 2% tax on platforms facilitating peer-to-peer ride sharing. The tax will be levied on the gross fee for the ride share. This will become effective from 22 March 2022. Platforms
January 2022 – only $100,000 sales threshold test remote sellers or marketplaces The US state of Maine is to withdraw the 200 transactions threshold for the obligation by out-of-state (non-resident) sellers and facilitating marketplaces. This means the threshold will now only be the $100,000 annual
States disharmonies on sales tax for digital goods and services There is no federal-level Sales Tax in the United States. 45 (and District of Columbia) of the 50 US states impose a local Sales Tax, and then there is approximately 13,000 further local cities, counties
Missouri is to become the last of the sales taxing states to impose collections obligations on remote or foreign sellers. This will come into effect from 1 January 2023. South Dakota vs Wayfair economic nexus sales tax trigger 45 states plus Washington DC operate a
The US state of West Virginia has confirmed that streaming media services are liable to sales and use tax. However, other digital services remain exempted from the taxes. There is ambiguity on US sales tax on digital services which are sometimes overlooked in states. Around
The US state of Kansas has become one of the last states to impose a threshold (safe harbour) on sales tax collection obligations on remote or foreign sellers. At the same time, facilitating marketplaces will also become liable to collecting taxes on behalf of their
The US state of Missouri is considering bringing non-resident taxpayers into the state sales tax net from 2023. A draft bill passed by the House and Senate on 14 May 2021 would levy out-of-state taxing obligations where a seller or facilitating marketplace has sales above
The US state of Florida has become the last of the major states to oblige non-resident (‘out of state) sellers to charge and collect sales tax on their local transactions. This follows the 2018 South Dakota vs Wayfair Supreme Court ruling which introduced the economic
