Internet Sales Taxes and Remote Sellers

internet shopperInternet Sales Taxes

The United States Supreme Court ruled in South Dakota v. Wayfair on June 21, 2018, that states can require remote sellers to collect and remit sales tax on items delivered to locations within their state regardless of physical presence.

Remote Sellers

If you sell to a state, but do not have a physical presence in that state, you are now a Remote Seller.  As a remote seller, you will need to check with each state to determine if you are required to register in that state.

Who-What-Where-When-Why

Registration requirements, small business exemptions, effective dates, and other factors all vary by state.  Some states have not published their rulings yet; and other states don’t have plans to implement a ruling in the near future.

The following chart will be updated regularly as new information becomes available.  It is not legal advice, but it is an informative reference with links to the departments of revenues and their publications on the topic.

STATE$ Gross Receipts
Limit
# Retail Sales
Transactions
EFFECTIVE DATEMember of SSTRS?
Department of Revenue Links
Alabama$250,000October 1, 2018NoAL DOR Announement
Colorado$100,000200December 1, 2018No
Connecticut$250,000200December 1, 2018NoCT DOR Announcement
Georgia$250,000200January 1, 2019YesGA Requirements
Hawaii$100,000200July 1, 2018NoHI DOR Announcement
Indiana$100,000200October 1, 2018YesIN DOR Tax Bulletin
Iowa$100,000200January 1, 2019YesIA DOR Announement
Kentucky$100,000200July 1, 2018YesKY Ruling FAQs
Maine$100,000200July 1, 2018NoME Help for Remote Sellers
Maryland$100,000200October 1, 2018NoMD DOR Tax Alert
Massachusetts$500,000100October 1, 2017NoMA DOR rule has been in effect since 2017
Michigan$100,000200October 1, 2018YesMI DOR Document
Minnesota$100,000100October 1, 2018YesMN Bulletin for Remote Sellers
Mississippi$250,000September 1, 2018YesMS DOR Guidance for Online Sellers
Nebraska$100,000200January 1, 2019YesNE DOR News Bulletin
New Jersey$100,000200October 1, 2018YesNJ DOR Notice for Remote Sellers
North Carolina$100,000200November 1, 2018YesNC DOR Directive
North Dakota$100,000200October 1, 2018YesND DOR
Pennsylvania$10,000March 1, 2018NoPA DOR
Rhode Island$100,000200YesRI DOR FAQs for Remote Sellers
South Dakota$100,000200October 1, 2018 NoSD DOR Remote Seller Law
Vermont$100,000200July 1, 2018YesVT DOR
Washington$100,000200October 1, 2018YesWA DOR
Wisconsin$100,000200October 1, 2018YesWI DOR FAQs
Wyoming$100,000200Date TBDYesWY DOR Page

We Have The Tax Rates

Zip2Tax has Sales  and Use Tax Tables that offer a wide range of options to meet your needs.  Online shopping cart integration, ERP system platforms, call centers and invoicing programs. Single state, entire US and/or Canada, monthly subscriptions or one-time downloads…whatever you need.

All ZIP codes in every State included—over 12,000 jurisdictions!

Automate your online shopping cart with sales tax data at the point of sale. A secure sales tax API connects your database to the Zip2Tax constantly updated servers to power your e-commerce site with a real-time data when you need it.

Use this handy comparison chart to match our services to your needs.  Then give us a call, email or Chat!

 

 

2 comments

Leave a Reply

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.