About the Author
Brendan Magauran is a Junior Regulatory Counsel at Sovos Compliance specializing in international taxation, with a focus on Value Added Tax Systems in the European Union. Brendan received his B.A. and J.D. from Washington University in St. Louis and is licensed to practice in New Hampshire and Massachusetts.
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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
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.
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.
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.
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.
House Judiciary Committee Hears Testimony on Remote Commerce
On July 24, 2018, the U.S. House Judiciary Committee held a hearing to examine the recent Supreme Court decision in South Dakota v. Wayfair and its impact on consumers and small businesses.
Utah Reacts to South Dakota v. Wayfair
According to proposed Utah legislation for South Dakota v Wayfair, online merchants selling $100,000 or more than 200 transactions into Utah per year must collect and remit sales tax January 1, 2019.
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.
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.
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.
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.
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.
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.
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.
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.
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>
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.
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.
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.
Rhode Island Budget Comes with Sales Tax Changes