Internet Sales Taxes and Remote Sellers
Internet 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.
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.
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 |
|# Retail Sales |
|EFFECTIVE DATE||Department of Revenue Links|
|Alabama||$250,000||October 1, 2018||AL DOR Announement|
|Arkansas||Proposed $100,000||Proposed 200||TBD||House Bill 1002 still in discussion.|
|Colorado||$100,000||200||December 1, 2018||CO Info for Remote Sellers|
|Connecticut||$250,000||200||December 1, 2018||CT DOR Announcement|
|District of Columia||$200,000||200||January 1, 2019||DC Internet Sales Tax Amendment Act of 2018|
|Georgia||$250,000||200||January 1, 2019||GA Requirements|
|Hawaii||$100,000||200||July 1, 2018||HI DOR Announcement|
|Indiana||$100,000||200||October 1, 2018||IN DOR Tax Bulletin|
|Iowa||$100,000||200||January 1, 2019||IA DOR Announement|
|Kentucky||$100,000||200||July 1, 2018||KY Ruling FAQs|
|Louisiana||$100,000||200||January 1, 2019||Louisiana DOR|
|Maine||$100,000||200||July 1, 2018||ME Help for Remote Sellers|
|Maryland||$100,000||200||October 1, 2018||MD DOR Tax Alert|
|Massachusetts||$500,000||100||October 1, 2017||MA DOR rule has been in effect since 2017|
|Michigan||$100,000||200||October 1, 2018||MI DOR Document|
|Minnesota||$100,000||100||October 1, 2018||MN Bulletin for Remote Sellers|
|Mississippi||$250,000||September 1, 2018||MS DOR Guidance for Online Sellers|
|Nebraska||$100,000||200||January 1, 2019||NE DOR News Bulletin|
|New Jersey||$100,000||200||October 1, 2018||NJ DOR Notice for Remote Sellers|
|New York||$300,000||100||January 1, 2019||NYS DOR Announcement|
|North Carolina||$100,000||200||November 1, 2018||NC DOR Directive|
|North Dakota||$100,000||200||October 1, 2018||ND DOR|
|Pennsylvania||$10,000||March 1, 2018||PA DOR|
|Rhode Island||$100,000||200||RI DOR FAQs for Remote Sellers|
|South Dakota||$100,000||200||October 1, 2018||SD DOR Remote Seller Law|
|Texas||$500,000||October 1, 2019|
|Utah||$100,000||200||January 1, 2019||Online Sales Tax Amendments|
|Vermont||$100,000||200||July 1, 2018||VT DOR|
|Washington||$100,000||200||October 1, 2018||WA DOR|
|Wisconsin||$100,000||200||October 1, 2018||WI DOR FAQs|
|Wyoming||$100,000||200||Date TBD||WY DOR Page|
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