Colorado expands sales tax to SaaS, downloaded software and mobile apps, ending digital software exemptions from January 2027 Colorado has become the latest US state to expand sales tax to the digital economy, with new rules bringing Software-as-a-Service (SaaS), downloaded software and many mobile applications
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
1 January 2027 $2 billion digital sales tax reform on software-as-a-services California has approved one of the most significant US indirect tax changes in recent years by extending sales and use tax to prewritten software and Software-as-a-Service (SaaS). Signed into law by Governor Gavin Newsom
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
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
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
Marketplace facilitators must switch to purchaser-based sales tax calculation Tennessee has changed from 1 July the basis under which marketplace facilitators must calculate sales tax. Previously, this was based on the customer’s shipping address. From July, it is now the customer or purchaser’s location. Following
