Remote or out-of-state e-commerce sellers will have to register with Department of Revenue and charge 4.5% sales tax only is sales about US$100,000 South Dakota is removing the sales tax transaction threshold of 100 or more sales for out-of-state sellers from 1 July 2023. This
Package of economic support includes cut to 6.85% with more reductions to come The Governor of Rhode Island state, Dan McKee has proposed a cut to the sales tax rate as part of a package of relief measures totalling $100 million for the 2024 fiscal
State court blocks 6% sales tax on digital services In the latest twist on the implementation of sales tax on digital services in Maryland, a state circuit court has stuck down the charge as violating the Internet Tax Freedom Act, the Commerce Clause, and the
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
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
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
Puerto Rico has imposed Sales Tax collection and remittance obligations on facilitating marketplaces starting 1 January 2020. This was a retrospective move with the legislation passing in December 2020. The Puerto Rico current sales tax rate is 10.5%. Puerto Rico has introduced the ‘mail-order’ obligation
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
Missouri is to become the last of the sales taxing states to impose collections obligations on remote or foreign sellers. This will come into effect from 1 January 2023. South Dakota vs Wayfair economic nexus sales tax trigger 45 states plus Washington DC operate a
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
