Pennsylvania Announces New Post-Wayfair Sales Tax Collection Requirements for Out-Of-State Retailers

January 14, 2019 Daniel Kostrzewa

In response to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Pennsylvania will soon require certain out-of-state retailers to collect and remit sales tax on sales into Pennsylvania. Beginning July 1, 2019, out-of-state retailers are required to collect Pennsylvania state sales tax if their gross sales into Pennsylvania exceed $100,000 during the previous twelve months.

These new economic nexus rules do not replace the provisions of Act 43 of 2017 (Marketplace Sales Act). Out-of-state retailers with sales into Pennsylvania of $10,000 or more, but that do not exceed  $100,000, must still make an election to either collect and remit Pennsylvania state sales tax or comply with detailed notice and reporting requirements.

For more information on Pennsylvania’s new requirements, please click here.

 

About the Author

Daniel Kostrzewa is a Junior Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Daniel focuses on domestic sales tax issues. Prior to joining Sovos in 2018, he worked as an attorney in Boston. Daniel received his B.A. in Economics from Boston College and J.D. from Boston College Law School. He is a member of the Massachusetts Bar.

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