Maryland Adopts Emergency Post-Wayfair Regulations

September 24, 2018 Katherine Mullen

Maryland has adopted emergency legislation that is effective October 1, 2018. Current regulation under COMAR requires persons engaging in business in Maryland as out-of-state vendors to collect and remit sales and use tax on all taxable sales for use in the state. The current regulations define engaging in business as an out-of-state vendor so as to limit the requirement to those vendors with some minimal physical presence in the state. The emergency legislation that has been adopted, however, expands the requirements to those vendors who sell taxable tangible personal property or services into the state provided the vendor has gross revenue from sales into Maryland that exceed $100,000, or sold taxable items or services into the state in 200 or more separate transactions.

Previous Article
South Dakota Settles with Wayfair Defendants

The State of South Dakota has settled with Wayfair, Overstock, and Newegg. Under the terms of the agreement...

Next Article
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.


Regulatory Analysis News - Delivered Weekly

Thank you for subscribing!
Error - something went wrong!