Regulatory Analysis

  • Australia to Abolish Tax on Feminine Hygiene Products

    The Australian Government is taking steps towards removing the 10% GST that is imposed on feminine hygiene products in Australia.

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  • Wyoming to Begin Taxing Out-of-State Retailers

    The Wyoming Department of Revenue has updated a remote seller bulletin statting “Gross sales” includes the total revenue generated in Wyoming including taxable, exempt and wholesale sales.

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  • South Dakota Settles with Wayfair Defendants

    The State of South Dakota has settled with Wayfair, Overstock, and Newegg. Under the terms of the agreement, the defendants will comply with South Dakota’s remote seller law beginning January 1, 2019.

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  • Colorado In-State Retailers Required to Collect Sales Taxes at Point of Delivery

    Beginning December 1, 2018, the Colorado DOR will require in-state retailers to collect and remit state sales tax based on the jurisdiction’s tax rate at the point of delivery.

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  • Brazil Contemplating Tax Reform in 2019

    The Brazilian Congress is once again considering a series of tax reforms aimed at simplifying its complicated indirect tax system. It proposes to replace with a nationwide VAT.

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  • Wisconsin Publishes Emergency Rule Related to Taxing Out-of-State Retailers

    Wisconsin requires out-of-state retailers with no physical presence to collect and remit sales or use tax on sales of taxable products and services beginning October 1, 2018. See more for thresholds.

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  • West Virginia to Begin Taxing Out-of-State Retailers

    Out-of-state vendors that deliver more than $100,000 of goods or services into West Virginia or engage in 200 or more transactions during 2018 will be required to collect sales and use tax 1/1/2019.

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  • Nevada Adopts Post-Wayfair Regulations

    Sellers who had in excess of $100,000 in retail sales into Nevada, or conducted 200 or more retail sales into the state in the current or preceding year are required to collect sales and use tax.

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  • Texas Working on Post-Wayfair Regulation

    Texas is working on a new post-Wayfair regulation. The current draft proposes to amend 3.286(b)(2) by removing references to “nexus” and replacing them with safe harbor for remote sellers.

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  • Maryland Adopts Emergency Post-Wayfair Regulations

    Now includes vendors who sell taxable tangible personal property or services into Maryland that exceed $100,000, or sold taxable items or services into the state in 200 or more separate transactions.

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  • South Dakota Lifts Injunction on Economic Nexus Law

    The injunction that had been keeping South Dakota from enforcing its 2016 economic nexus law has been lifted.

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  • Colorado to Begin Taxing Out-of-State Retailers

    Temporary emergency regulations require out-of-state retailers that are doing business in Colorado and have substantial nexus with the state to collect sales or use tax beginning December 1, 2018.

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  • Legal Challenge to Indiana's Remote Sellers Law Resolved

    The Indiana Department of Revenue will begin enforcing Indiana's economic nexus law on October 1, 2018.

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  • Poland Considers Dropping Periodic VAT Return

    There have been rumblings out of the Polish Ministry of Finance that sometime in 2019 the Government may do away with the time-tested requirement of submitting a monthly VAT return.

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  • Washington Announces New Remote Seller Rules for Sales Tax

    Washington’s Department of Revenue announced new rules for remote sellers and marketplace facilitators beginning October 1, 2018.

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  • Anti-Wayfair Legislation Fails to Pass New Hampshire Legislature

    New Hampshire legislature ended their special session on July 25th without passing legislation intended to protect New Hampshire businesses from being forced to collect sales tax on out-of-state sales

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  • Kentucky Updates Guidance for Remote Sellers

    The Kentucky Department of Revenue recently updated its guidance regarding the impending tax collection and remittance obligation by remote sellers.

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  • Massachusetts Moves Closer to August Sales Tax Holiday

    Based on recent activity in the Massachusetts legislature, it appears increasingly likely that a Sales Tax Holiday will take place in mid-August.

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  • Wyoming to Require Remote Seller Sales Tax Collection at a Date TBD

    Following the U.S. Supreme Court’s decision in South Dakota v. Wayfair, the Wyoming Department of Revenue has announced that it will require remote sellers to collect and remit sales tax. Date TBD.

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  • Minnesota to Require Remote Seller and Marketplace Collection Effective 10/1

    Beginning October 1, 2018, remote sellers conducting direct sales with Minnesota purchasers are required to register, collect and remit tax for transactions based on the following thresholds.

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