Jan 2026 5.5% sales tax on streaming platforms and extended to digital media On 23 June 2025, Maine confirmed into law LD 210, a USD 320 million supplemental budget that significantly reforms the state’s digital services sales tax framework. It extends the 5.5% state tax
January 2026: 200 transactions per annum remote seller sales tax registration threshold end Illinois Governor JB Pritzker is completing legislation that withdraws one of the two thresholds for out-of-state / foreign or remote sellers to trigger state sales tax collection obligations. From 1 January 2026,
Washington state expands Sales Tax to digital Services from 1 October 2025 Washington State’s recently enacted Senate Bill 5814, signed into law on 20 May 2025, expands the range of digital service subject to 6.5% Sales Tax (further local taxes may be due), changes the
Reduced sales tax rate on software, hosting and date processing The US state of Maryland is to impose a reduced 3% sales tax rate on digital services from 1 July 2025. The standard sales tax rate is 6%. The Governor approved the Budget Reconciliation and
2 May 2025 all Chinese import consignments subject to duties The US has ended the $800 duty-free exemption, de minimis, for consignment goods shipped from China (including Hong Kong) to US consumers. This came into effect on 2 May 2025. From this date all consignments
Over 30 states impose sales tax on 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,
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
Proposal to harmonisation of sales tax classifications on digital goods and services The US Multistate Tax Commission (MTC) working group is to produce a white paper proposing pan-US harmonisation on the definitions and classifications for the sales tax rules on digital goods and services. This
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
Virginia’s latest attempt to impose its sales tax on digital services Virginia Delegate Vivian Watts has put forward new legislation to introduce 4.3% sales tax on digital services (often termed digital goods in the US). The proposal to introduce a sales and use tax on digital
