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US Pennsylvania halts sales tax collections on remote Amazon FBA sellers

14/09/2022 in

Sales Tax

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

US New Mexico cuts sales tax to 5%

26/07/2022 in

Sales Tax

Two-step sales tax (gross receipts tax) rate reduction with growing dependency of energy taxes The US state of New Mexico has reduced its sales tax (termed gross receipts tax) rate from 5.125% to 5%. It will be cut again by the same amount to 4.875%

US sales tax foreign sellers – goods & digital services

21/06/2022 in

facilitating marketplace

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

US Kansas phases out sales tax on food

22/05/2022 in

Sales Tax

‘Axe the Food Tax’ campaign approved by Governor The US state of Kansas is to phase out sales tax on food and food ingredients, covering “substances, whether in liquid, concentrated, solid, frozen, dried or dehydrated form, that are sold for ingestion or chewing by humans and

US e-invoicing pilot update

19/05/2022 in

e-invocing

The US’ Business Payments Coalition has launched a federal B2B electronic invoicing exchange pilot in the second half of 2022. The aim is to launch a full public scheme in 2023 for voluntary adoption. Over 75 international businesses have now joined the pilot as at

US Kentucky 6% Sales Tax extension

17/04/2022 in

digital services

Digital and traditional services brought into sales tax net to fund income tax cuts The Kentucky general assembly has put aside a Governor attempt to stop an widening of the sales tax net which in turn is to be used to finance an income tax

US Maryland reimposes digital services sales tax

01/03/2022 in

digital services

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

US Alaska 2% sales tax proposal July 2022

10/01/2022 in

Alaska

A bill has been presented at the Alaskan House of Representatives to impose state-level sales tax for the first time. The draft rate is 2%, way below the average rate in other state of about 7%. Forty-five states and the District of Columbia collect state-wide sales

US New York 2% tax on P2P ride sharing platforms

05/01/2022 in

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

US Maine withdraws sales tax transaction threshold for foreign sellers

08/12/2021 in

Remote sellers

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

Category: United States