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
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 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
The US state of West Virginia has confirmed that streaming media services are liable to sales and use tax. However, other digital services remain exempted from the taxes. There is ambiguity on US sales tax on digital services which are sometimes overlooked in states. Around
The US state of Kansas has become one of the last states to impose a threshold (safe harbour) on sales tax collection obligations on remote or foreign sellers. At the same time, facilitating marketplaces will also become liable to collecting taxes on behalf of their
