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
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
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
Governor to produce new plan to implement a state-wide sales tax Governor Dunleavy has stated this week that he intends to provide legislators with a state sales tax implementation proposal shortly. This comes as the state struggles with deficits and it’s economy being amongst the
Remote or out-of-state e-commerce sellers will have to register with Department of Revenue and charge 4.5% sales tax only is sales about US$100,000 South Dakota is removing the sales tax transaction threshold of 100 or more sales for out-of-state sellers from 1 July 2023. This
Package of economic support includes cut to 6.85% with more reductions to come The Governor of Rhode Island state, Dan McKee has proposed a cut to the sales tax rate as part of a package of relief measures totalling $100 million for the 2024 fiscal
State court blocks 6% sales tax on digital services In the latest twist on the implementation of sales tax on digital services in Maryland, a state circuit court has stuck down the charge as violating the Internet Tax Freedom Act, the Commerce Clause, and the
Court rules out-of-state e-commerce sellers not controlling stocks exempted them from in-state tax liabilities Pennsylvania court has ruled that out-of-state sellers using Amazon’s Fulfilment by Amazon (FBA) service are not subject to local sales tax. The case was brought by a seller association, Online Merchants
Digital services and advertising services subject to 6% sales tax The US state of Maryland confirmed the 6% sales tax levy on a range of digital services, including: Streaming films and music, ring tones, e-books and audio books, online newspapers and cable, satellite and pay-per-view
Puerto Rico has imposed Sales Tax collection and remittance obligations on facilitating marketplaces starting 1 January 2020. This was a retrospective move with the legislation passing in December 2020. The Puerto Rico current sales tax rate is 10.5%. Puerto Rico has introduced the ‘mail-order’ obligation
