200-transaction economic nexus test withdrawn 1 August 2026 Kentucky has simplified its sales tax registration rules for remote sellers by removing the 200-transaction economic nexus test.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
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
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
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
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
1 January 2025 state increases sales tax rate from 4.45% to 5% Louisiana’s House Bill 10, effective 1 January 2025, has increase the current state-level tax from 4.45% to 5%. The state is also extending sales tax to digital services at the start of January.
