200-transaction economic nexus test withdrawn 1 August 2026 Kentucky has simplified its sales tax registration rules for remote sellers by removing the 200-transaction economic nexus test. Since 1 August 2026, non-resident businesses only need to register and collect Kentucky sales tax once they exceed USD
Utah expands sales tax to streaming and digital access services Utah has widened its sales and use tax rules for digital products, bringing many streaming and subscription-based digital services firmly into the tax net from 1 July 2026. Under Senate Bill 162, the state has
Expands Sales Tax to Streaming, gaming and digital content and Digital Services from July 2026 Utah has approved legislation extending sales and use tax to a wider range of digital products and subscription-based services from 1 July 2026. Under S.B. 162, the state will impose
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
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
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,
