Alabama House Bill 470 has been signed into law as Act 2018-539. Pursuant to this Act, an eligible seller participating in the Simplified Sellers Use Tax Remittance Program that acquires an in-state business, thereby establishing substantial nexus with Alabama, may elect to continue participation in the Simplified Sellers Use Tax Remittance Program to satisfy the requirement to collect and remit tax. The Act also expands the definition of an eligible seller to include marketplace facilitators.
Home » Sales Tax » Alabama Makes Changes Related to Remote Entity Nexus and the Simplified Sellers Use Tax
Oklahoma to Initiate Sales Tax Changes for Internet Sellers and Marketplaces
Oklahoma recently passed a law intended to capture sales and use tax for purchases over the internet.
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Arkansas Legislature Introduces Remote Seller Legislation
New Arkansas bill, if passed, obligates remote sellers to collect and remit sales tax if thresholds meet or exceed $100,000 or 200 transactions. See details.
Colorado Offers Grace Period to Out-of-State Retailers
The Colorado Department of Revenue has updated their guidance for out-of-state retailers regarding the new destination sourcing regulations that will go into effect on December 1, 2018.
District of Columbia Introduces Remote Seller Legislation
The District of Columbia (D.C.) has introduced legislation that would expand the district’s sales tax collection requirements to retailers without a physical presence in the district.
New Jersey Offers a Gift of Tax Amnesty
From November 15, 2018, through January 15, 2019, New Jersey is offering taxpayers the opportunity to clear their tax debts and the state will waive most penalties and reduce interest.
Australia to Abolish Tax on Feminine Hygiene Products
The Australian Government is taking steps towards removing the 10% GST that is imposed on feminine hygiene products in Australia.
Wyoming to Begin Taxing Out-of-State Retailers
The Wyoming Department of Revenue has updated a remote seller bulletin statting “Gross sales” includes the total revenue generated in Wyoming including taxable, exempt and wholesale sales.
South Dakota Settles with Wayfair Defendants
The State of South Dakota has settled with Wayfair, Overstock, and Newegg. Under the terms of the agreement, the defendants will comply with South Dakota’s remote seller law beginning January 1, 2019.
Colorado In-State Retailers Required to Collect Sales Taxes at Point of Delivery
Beginning December 1, 2018, the Colorado DOR will require in-state retailers to collect and remit state sales tax based on the jurisdiction’s tax rate at the point of delivery.
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.
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