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
Planned cut to state sales tax rate from 5% to 4.875% may be extended to 4.625% The US state of New Mexico is scheduled to reduce its state-level sales tax rate from 5% to 4.875% from 1 July 2023. However, Gov. Michelle Lujan Grisham has
Remote facilitating marketplaces will have to immediately register for sales tax for their out-of-state sellers 1 August 2023 Louisiana is to withdraw the threshold for e-commerce out-of-state marketplaces facilitating the sales of sellers. Above this threshold, and the facilitating marketplace must register with the state
Business Payments Coalition launch DBNAlliance as common e-invoice network exchange entity A new not-for-profit entity, Digital Business Networks Alliance, has been launched by the Business Payments Coalition to establish a North America (Canada and the USA) common network for the electronic exchange of invoices between
7% sales tax due on providers of digital services to consumers Mississippi is the latest US state to impose its state sales tax on a range of digital services. This will be introduced from 1 July 2023. This is being done be updating the definition
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
4-year cut from 4.5% to 4.2% approved by Governor – 1 July 2023 until 30 June 2027 South Dakota’s two legislative chambers, the Senate and House, have voted for a four year temporary reduction in the sales tax rate (gross receipts tax) from 4.5% to
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
Another US state to extend sales tax to streaming media, gaming, online services to consumers Georgia’s legislature is proposing extending 4% sales tax from 1 January 2024 on a range of digital or electronic services. This would include: Online gaming E-books Online applications The proposed
Single national sales tax levy propositions to replace state income, payroll, state sales and gift taxes The US Congress’ research service has floated a proposal for a 2025 single national retails sales tax (NST) – a variation of VAT – regime to replace many existing
