1 July 2025 – only $100,000 sales threshold test remote sellers or marketplaces The US state of Utah 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
New Jersey Considers Changes to Sales Tax Economic Nexus Rules Remote or out-of-state e-commerce sellers may have to register with Department of Revenue only if sales about US$100,000 The New Jersey Legislature is deliberating Senate Bill 3604, a proposal to simplify the state’s sales tax
Governing body of Streamlined Sales and Use Tax calls out 3 states The Streamlined Sales Tax Governing Board (SST) found Georgia, Nebraska, and Ohio non-compliant with the Streamlined Sales and Use Tax Agreement (SSUTA) during its 2024 Annual State Compliance Review. Georgia was flagged for
Marketplace facilitators must switch to purchaser-based sales tax calculation Tennessee has changed from 1 July the basis under which marketplace facilitators must calculate sales tax. Previously, this was based on the customer’s shipping address. From July, it is now the customer or purchaser’s location. Following
Aug 2024 direct deductions on B2C transactions The Somali Ministry of Finance has imposed a type of Sales Tax split payments from 18th August 2024. The Somali Sales Tax rate is 5%. Previously, tax collecting businesses reported Sales Tax takings in a periodic return. However,
Harmonise sales tax rate rules for sellers shipping goods from outside Illinois The Illinois Governor has signed into January 2025 law changes to the sales tax sourcing regime for out-of-state sellers. This will make it fairer by using the same tax base for local and
District of Columbia raises sales tax rate from 6% to 7% by Oct 2026 Washington District of Columbia has proposed a two-stage rise in its current 6% sales tax rate as follows: 1 Oct 2025 – rise to 6.5% 1 Oct 2026 – rise to
Harmonised sales tax compliance rules across participating states State sales taxes in the US are under the control of the relevant state, leaving a huge disparity in compliance obligations and rules. The Streamlined Sales and Use Tax Agreement (SSUTA) is an attempt by over 20
South Dakota vs Wayfair Supreme Court 2018 – tax obligations on remote sellers and marketplace platforms The US Supreme Court in South Dakota vs Wayfair ruled 21 June 2018 that states may now for the first time impose sales tax obligations on out-of-state or foreign
Tax Engines are essential as tax authorities move to e-invoicing & live reporting. And they no longer need to be expensive or excruciating to implement A ‘tax engine’ is a specialist software application used to calculate the correct VAT, GST or sales tax on a
