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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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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