Regulatory Analysis

  • South Dakota v. Wayfair Update - Utah Legislature Passes Remote Seller Bill

    South Dakota v. Wayfair Update - Utah Legislature Passes Remote Seller Bill

    South Dakota v. Wayfair ruling update: Utah legislature passes remote seller Bill modeled after the South Dakota threshold structure, and goes into effect January 1, 2019.

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  • UK Publishes Additional Guidance for Making Tax Digital Initiative

    On Friday, July 13, 2018, HMRC released additional information regarding the Making Tax Digital initiative, which is currently set to go into effect in the United Kingdom on April 1, 2019.

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  • Hawaii Backtracks on Retroactive Collection for Remote Sellers

    Hawaii recently revised Announcement No. 2018-10 (issued 6/27/18). With this revision, they removed any directives requiring retroactive tax remittance regarding South Dakota v. Wayfair.

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  • New Mexico Updates Information for New Businesses Publication

    Updated information for business owners on how to register their businesses for taxation purposes within New Mexico, certain requirements relating to tax information reporting and more.

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  • North Dakota Sets Date for Remote Sellers to Begin Collecting Sales Tax

    North Dakota requiring remote sellers to collect and remit North Dakota sales tax beginning October 1, 2018. See details for thresholds.

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  • Massachusetts Green Lights Annual Sales Tax Holiday Starting in 2019

    Massachusetts bill calls for a Sales Tax Holiday every August starting in 2019, with the legislature being required to set the precise dates no later than June 15.

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  • Alabama to Start Collecting From Remote Sellers in October

    On July 3, 2018, the Alabama Department of Revenue issued guidance for online sellers indicating collection and remittance responsibility on remote sellers with Alabama prospectively October 1.

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  • Wisconsin to Begin Taxing Remote Sellers

    The Wisconsin Department of Revenue announced beginning October 1, 2018, Wisconsin will require out-of-state sellers with no physical presence in Wisconsin to collect and remit sales or use tax.

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  • New Jersey Fast Tracks Economic Nexus Bill

    The New Jersey Legislature passed Assembly Bill 4261 which will require remote sellers with over $100,000 in sales or 200 or more separate transactions to collect and remit sales and use tax. Details>

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  • Hawaii Reacts to South Dakota v. Wayfair Inc.

    On June 27, 2018, the Hawaii Department of Taxation released Announcement No. 2018-10 providing Economic Nexus Bill Act 41 application guidance following the South Dakota v. Wayfair decision.

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  • Vermont Begins Collecting Sales Tax from Remote Sellers

    As a result of the Supreme Court's decision in South Dakota v. Wayfair, Inc., the State of Vermont began collecting sales tax from certain remote sellers on July 1, 2018.

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  • Guam Votes to Repeal Pending Sales Tax

    The Guam Legislature recently voted to repeal the pending imposition of sales tax previously set to go into effect October 2018.

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  • Rhode Island Budget Comes with Sales Tax Changes

    Rhode Island’s legislature has passed, H 7200, the state’s fiscal year 2019 budget, changing the application of sales tax for a number of goods and services effective October 1, 2018. Learn more...

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  • Louisiana Announces Remote Seller Collection Rule

    Louisiana passed bill (HB 17) re-defining the term “dealer” to include remote sellers that have more than $100,000 in sales or make more than 200 separate sales into Louisiana, effective July 1, 2018.

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  • Panama Releases Roadmap for eInvoice

    The Ministry of Finance announced on their Twitter account, a Roadmap for the implementation process of the new eInvoicing regime in Panama.

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  • Louisiana Partial Tax Extension

    The temporary 1% tax imposed during the 2016 First Extraordinary Session of the Louisiana legislature - scheduled to expire July 1, 2018 - is now .45% and partially extended until June 2025.

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  • Louisiana Sales and Use Tax State Rate Change Effective July 1, 2018

    The Louisiana Governor signed into law House Bill 10 on June 24, 2018. House Bill 10 includes a Louisiana state-level sales and use rate change from 5% to 4.45% effective July 1, 2018.

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  • Maldives Requiring Electronic GST Return

    The Maldives Inland Revenue Authority issued a recent tax ruling stating GST-registered businesses with an annual turnover exceeding MVR 5 million, file their general sector GST Return electronically.

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  • Hungary Publishes Real Time Reporting Regulation

    On June 1, "Decree No. 2/2018 (1 June) of the Minister of Finance" was published in the Hungarian Gazette regarding the real time reporting regulation. Details follow.

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  • Ecuador Issues Resolution Mandating More Taxpayers to Comply with eInvoicing

    The Ecuadorean Tax Administration (SRI) has issued a new Resolution intended to expand the obligation to issue and report electronic invoices.

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