Source: https://www.taxconnex.com/economic-nexus-states
Timestamp: 2020-04-02 15:07:35
Document Index: 227225226

Matched Legal Cases: ['§ 40', '§ 810', '§ 26', '§ 42', '§ 6203', '§ 39', '§ 39', '§ 12', '§ 12', '§ 47', '§ 48', '§ 1', '§ 3', '§ 423', '§ 423', '§ 423', '§ 63', '§ 63', '§ 105', '§ 6', '§ 139', '§ 47', '§ 47', '§ 47', '§ 03', '§ 1951', '§ 297', '§ 297', '§ 35', '§ 35', '§ 35', '§ 105', '§ 57', '§ 77', '§ 7', '§ 372', '§ 1101', '§ 1101', '§ 526', '§ 5741', '§1392', '§1391', '§1393', '§7213', '§ 7201', '§ 7213', '§ 7213', '§ 7213', '§ 7213', '§ 44', '§ 44', '§ 12', '§ 12', '§ 1320', '§ 2', '§ 58', '§ 58', '§ 9701', '§ 9701', '§ 9712', '§ 82', '§ 458', '§ 39']

Economic Nexus Laws By State | TaxConnex
A Summary of Economic Nexus Laws by State
Laws change periodically and continue to be updated, so be sure to reference the effective date for each of the states listed below.
Annual Economic Threshold
Annual Transaction Threshold
Remote sellers who engage in one or more of the activities listed in Ala. Code § 40-23-68 and have annual Alabama sales in excess of $250,000 should register for the Alabama Simplified Sellers Use Tax Program (SSUT) and begin collecting tax on their sales no later than October 1, 2018. In addition to the collection requirements for remote sellers, Alabama law also requires marketplace facilitators with Alabama marketplace sales in excess of $250,000 to collect tax on sales made by or on behalf of its third-party sellers or to comply with reporting and customer notification requirements. The law mandates compliance with reporting or remitting requirements on or before January 1, 2019. Remote seller registration with a fixed statewide rate available.
Ala. Admin. Code § 810-6-2-.90.03; Newegg, Inc. v. Alabama Department of Revenue, Ala. Tax Tribunal, Dkt. No. S. 16-613- JP, 06/14/2018
Effective July 1, 2019, economic nexus applies to remote sellers and marketplace facilitators with aggregate taxable Arkansas sales exceeding $100,000 (or 200 transactions) during the current or previous calendar year.
Ark. Code Ann. § 26-52-111(a)
$ 200,000.00 ($150,000 in 2020; $100,000 in 2021)
Effective September 30, 2019, remote sellers are required to pay transaction privilege tax on sales of tangible personal property if, in the previous or current calendar year, they cross the following thresholds of gross proceeds of sales or gross income derived from the remote seller's business with customers in Arizona: $200,000 in calendar year 2019; $150,000 in calendar year 2020; and, $100,000 in 2021 and subsequent years.
Ariz. Rev. Stat. Ann. § 42-5043(A)(1)
Effective April 1, 2019, California requires an out-of-state retailer to collect use tax, if during the preceding or current calendar year, the retailer has total combined sales of tangible personal property for delivery into California by the retailer and all persons related to the retailer that exceed $500,000.
Cal. Rev. & Tax. Cd. § 6203(c)(4)
Colorado requires all out-of-state retailers that have substantial nexus with Colorado and are doing business in Colorado to start collecting sales tax on December 1, 2018. Retailers are considered to have substantial nexus if they meet annual thresholds of over $100,000 in sales of tangible personal property or services in the state or engage in over 200 separate transactions in state in the previous or current calendar year. Such retailers must also obtain a state sales tax license no later than November 30, 2018. Beginning November 1, 2018, out-of-state retailers can register for a Colorado sales tax license by visiting www.Colorado.gov/Tax/Sales-Tax-Changes. If out-of-state retailers are not required to collect sales tax under state or federal law, they must collect retailer's use tax on any sale of tangible personal property for storage, use, or consumption in Colorado. ---- Effective July 1, 2017, remote "non-collecting retailers" must give a notice to their "Colorado purchasers" with respect to all Colorado destination sales that the Colorado tax is due on all non-exempt purchases. This transactional notice must be given with each purchase and must appear on the invoice. An Annual Purchase Summary must also be given to all Colorado purchasers by January 31 of each year. Each retailer that does not collect Colorado sales tax also is required to file by March 1 of each year an Annual Customer Information Report for each purchaser with the Department of Revenue showing the total amount paid for Colorado purchases during the preceding calendar year. A de minimis rule exempts from the notice requirement those non-collecting retailers that made total gross sales in the prior year of less than $100,000 and reasonably expects sales in the current year will be less than $100,000.
Colo. Rev. Stat. § 39-21-112(3.5); Colo. Code Regs. § 39-21-112(3.5)
$250,000.00 ($100,000 effective 7/1/19)
An out-of-state seller is a Connecticut retailer liable for tax if the seller engages in regular or systematic solicitation of sales of tangible personal property in Connecticut by the display of advertisements on billboards or other outdoor advertising, by the distribution of catalogs, periodicals, advertising flyers or other advertising by means of print, radio or television media, or by mail, telegraphy, telephone, computer data base, cable, optic, microwave, Internet effective December 1, 2018 or other communication system, for the purpose of effecting retail sales, provided the seller has made, effective December 1, 2018, 200 or more retail sales or have gross receipts of at least $250,000 in the state during the 12-month period ended on September 30 immediately preceding the monthly or quarterly period with respect to which the seller's tax liability was determined. Effective December 1, 2018, marketplace facilitators are also retailers.
Conn. Gen. Stat. § 12-407(a)(12)(G); Conn. Gen. Stat. § 12-407(a)(15)(A); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Effective 01/01/2019, the District of Columbia requires sellers without a physical presence in the District to collect and remit sales tax if they had, in the previous calendar year, or will have, in the current calendar year, more than $100,000 of gross receipts from retail sales delivered into the District or more than 200 separate retail sales delivered in the District.
D.C. Code Ann. § 47-2001(w); Dist. of Columbia Revenue Notice No. 2019-02, 01/02/2019
$250,000 (reduced to $100,000 eff 1/1/2020)
Beginning January 1, 2019, out-of-state retailers making sales outside Georgia for delivery into Georgia who, in the previous or current calendar year, either have over $250,000 in gross revenue from retail sales of tangible personal property to be delivered electronically or physically to a location in Georgia, or have conducted 200 or more separate retail sales of tangible personal property to be delivered electronically or physically to a location in Georgia must either collect and remit tax on those sales, or comply with detailed notice and reporting requirements. Effective January 1, 2020, the threshold is reduced to $100,000 in retail sales; the 200-transaction threshold is unchanged. Delivery retailers must collect tax on Internet sales if they meet the threshold and no longer have the option to comply with notice and reporting requirements instead of collecting and remitting the tax. A "delivery retailer" is a non-collecting retailer who satisfies the $100,000 gross revenue or 200-transaction threshold in the previous or current calendar year.
Ga. Code Ann. § 48-8-30(c.2)(2); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Beginning July 1, 2018, Hawaii asserts economic nexus against out-of-state sellers lacking physical presence in the state and making sales into Hawaii. The law asserts nexus against sellers, whether or not they have a physical presence in the state, if their gross income or gross proceeds from sales of tangible personal property delivered in the state, services used or consumed in the state, or intangible property used in the state is $100,000 or more or if they sales occurred in 200 or more separate transactions. Although the law asserts economic nexus upon activity for tax years beginning after December 31, 2017, the Department has advised that it will not retroactively administer the law, and taxpayers who lacked physical presence in Hawaii prior to July 1, 2018, but who met the threshold in 2017 or 2018, will not be required to remit general excise tax for the period from January 1, 2018 to June 30, 2018.
L. 2018 41 § 1; L. 2018 41 § 3; Hawaii Dept. of Taxation Announcements No. 2018-10, , 06/27/2018; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017)
$ 100,000.00* (gross sales effective 7/1/19)
200 (no longer applicable effective 7/1/19)
Beginning January 1, 2019, Iowa asserts economic nexus against the following out of state retailers: (1) a retailer with gross revenue from Iowa sales equal to or exceeding $100,000 for the immediately preceding or current calendar year; (2) a retailer that makes Iowa sales in 200 or more separate transactions for the immediately preceding or current calendar year; (3) a retailer that owns, licenses, or uses software or data files that are installed or stored on property used in Iowa (not applicable to a retailer that has gross revenue from Iowa sales of less than $100,000 for the immediately preceding or current calendar year), or a retailer that uses in-state software to make Iowa sales (not applicable to a retailer that has gross revenue from Iowa sales of less than $100,000 for the immediately preceding or current calendar year), or a retailer that provides, or enters into an agreement with another person to provide, a content distribution network in Iowa to facilitate, accelerate, or enhance the delivery of the retailer's internet site to purchasers (not applicable to a retailer that has gross revenue from Iowa sales of less than $100,000 for the immediately preceding or current calendar year); and (4) a marketplace facilitator that makes or facilitates Iowa sales on its own behalf or for one or more marketplace sellers equal to or exceeding $100,000 or in 200 or more separate transactions, for the immediately preceding or current calendar year.
Iowa Code § 423.1(48)(2); Iowa Code § 423.14A(2); Iowa Code § 423.14A(3); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017); Information on South Dakota v. Wayfair, Iowa Dept. of Rev., 06/25/2018
As of June 1, 2019, out-of-state retailers and marketplace facilitators without a physical presence in Idaho must collect Idaho sales tax if their sales in Idaho exceed $100,000 in the current or previous calendar year. Prior to June 1, 2019, the State Tax Commission was studying how the South Dakota v. Wayfair, Inc. et al., U.S. S. Ct., Dkt. No. 17-494, 06/21/2018 decision affected out-of-state retailers, such as online sellers, that made sales to Idaho citizens, and was closely watching any actions by the U.S. Congress on this issue as well as any developing legal issues arising from the decision.
Idaho Code § 63-3611(3)(h) ; Idaho Code § 63-3620E(1) ; Online Sellers - New Law Requirements, Idaho STC, 05/01/2019; News Release, Idaho STC, 06/28/2018; News
Release, Idaho STC, 08/15/2018
Beginning October 1, 2018, Illinois law requires a remote seller lacking a physical presence in Illinois to collect and remit sales taxes if the seller's gross revenue from sales into the state in the previous calendar year or current calendar year exceeds $100,000, or the seller made at least 200 separate transactions into the state in the preceding 12-month period.
ILCS Chapter 35 § 105/2; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017)
Indiana law requires a remote seller lacking a physical presence in Indiana to collect and remit sales taxes if the seller's gross revenue from sales into the state in the previous calendar year or current calendar year exceeds $100,000, or the seller made at least 200 separate transactions into the state in the previous calendar year or the current calendar year. Indiana's Department of Revenue will begin enforcing the state's economic nexus law beginning October 1, 2018 on a prospective basis, pending the resolution of a declaratory judgment action filed in 2017. Remote sellers are not obligated to register or collect Indiana sales tax until the declaratory judgment is resolved. Remote sellers are not obligated to register or collect Indiana sales tax until the declaratory judgment is resolved.
Ind. Code § 6-2.5-2-1(c); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Kansas can, and does, require on-line and other remote sellers with no physical presence in Kansas to collect and remit the applicable sales or use tax on sales delivered into Kansas. This requirement will be enforced beginning October 1, 2019.
Kansas Revenue Department Public Notice No. 19-04, 08/01/2019; Kansas Department of Revenue, 2019 Legislative Changes & Enactments, 07/01/2019
Effective July 1, 2018, remote sellers selling tangible personal property or digital property delivered or transferred electronically to a purchaser in Kentucky to collect sales tax, if the remote seller had 200 or more separate transactions in the state or their gross receipts exceeded $100,000 in the previous or current calendar years.
Ky. Rev. Stat. Ann. § 139.340(2)(g); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Louisiana has adopted a contingent economic nexus provision that applies to all tax periods beginning on or after the date of a final ruling by the U.S. Supreme Court in South Dakota v. Wayfair Inc, finding South Dakota's economic nexus law constitutional. For those tax periods, the law would define "dealer" to include an out-of-state seller who sells for delivery into Louisiana tangible personal property, products transferred electronically, or services, and who does not have a physical presence in Louisiana, if during the previous or current calendar year either the seller's gross revenue for those sales delivered to Louisiana exceeded $100,000 or occurred in 200 or more separate transactions. The law allows sellers without a physical presence in Louisiana to voluntarily register for and collect state and local sales taxes as a dealer, even if their sales do not meet these criteria. Update: 08/24/2018 Louisiana adopts economic nexus contingent on Wayfair decision; however, the state will not enforce the legislation for tax periods before January 1, 2019. Remote seller registration with fixed statewide rate available.
La. Rev. Stat. Ann. § 47:301(4)(m); La. Rev. Stat. Ann. § 47:302; Historical Notes to La. Rev. Stat. Ann. § 47:301; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017); News Release, Louisiana Department of Revenue Statement on Supreme Court's Wayfair Decision, 06/21/2018
$500,000.00 plus 100 transactions ($100,000.00 effective 10/1/19)
100 (no threshhold effective 10/1/19)
By regulation, the Massachusetts Department of Revenue asserts jurisdiction to impose sales and use tax collection duties on an out-of-state "internet vendor" that, within the preceding calendar year, made more than $500,000 in Massachusetts sales and made sales for delivery into the state in 100 or more transactions. The Department does not characterize its approach as economic nexus, instead taking the position that cookies and apps in the state establish physical presence for an out-of-state seller. By law, effective October 1, 2019, a remote retailer will be subject to the registration, collection, and remittance requirements as a vendor if its sales within the state in the prior taxable year or the current taxable year exceed $100,000. Also effective October 1, 2019, marketplace facilitators with sales of more than $100,000 into the state in the prior or current tax year must collect and remit tax on all direct sales and sales facilitated on behalf of marketplace sellers through their marketplace platforms.
Mass. Regs. Code 830 CMR 64H.1.7; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017) ; Statement on South Dakota v. Wayfair, Inc., Mass. Dept. of Rev., 06/22/2018
A person engages in the business of an out-of-state vendor if the person sells tangible personal property or taxable services for delivery in Maryland, if, during the previous calendar year or the current calendar year, the person satisfies either of the following criteria: (1) the person's gross revenue from the sale of tangible personal property or taxable services delivered in Maryland exceeds $100,000; or (2) the person sold tangible personal property or taxable services for delivery into Maryland in 200 or more separate transactions. The Maryland Comptroller's Office has stated that it does not want a delayed response to the South Dakota v. Wayfair, Inc. et al., U.S. S. Ct., Dkt. No. 17-494, 06/21/2018 decision to have a negative impact on Maryland's sales and use tax receipts and, therefore, emergency regulations were adopted to begin the collection of sales tax from out-of-state sellers. Beginning October 1, 2018, out-of-state vendors should begin to track gross revenues and sales delivered into Maryland to determine if either of the above criteria is met. This tracking requirement does not apply to sales delivered into Maryland prior to October 1, 2018. For the period of October 1, 2018 through December 31, 2018, an out-of-state vendor meeting either of the criteria during that period is required to register with the Comptroller of Maryland and to remit Maryland sales tax on sales delivered into Maryland as soon as one of the criteria is met.
Md. Regs. Code § 03.06.01.33(B)(5); Maryland Sales & Use Tax Alert, Maryland Comptroller's Office, 07/01/2018; Sales Tax Alert, Maryland Comptroller's Office, 09/14/2018
$ 100,000.00 (Effective 10/1/19, $100,000 must be TPP or taxable services)
Maine requires a remote seller to collect and remit Maine sales and use tax on sales into the state if the seller's gross revenue from the sales in the previous calendar year or current calendar year exceeds $100,000, or the seller made at least 200 separate transactions in the previous calendar year or the current calendar year. This requirement will be enforced for sales occurring on or after July 1, 2018.
Me. Rev. Stat. Ann. 36 § 1951-B(3); South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
Effective October 1, 2018, Michigan requires remote sellers with sales exceeding $100,000 to, or more than 200 transactions with, Michigan purchasers in the previous calendar year to collect and remit sales tax.
Notice to Remote Sllers Regarding Sales Tax and South Dakota v Wayfair, Mich. Dept. Treas., 08/01/2018; State Treasurer: Sales Tax to be Collected from Out-of-State Online Retailers, New State Rule Begins for Sales After Sept. 30, Mich. Dept. Treas., 08/13/2018; Remote Sales Tax Collection in Michigan as a result of South Dakota v. Wayfair, Mich. Dept. Treas., 08/13/2018; Michigan Revenue Administrative Bulletin No. 2018-16, , 08/01/2018
100 (200 effective 10/1/19)
As of October 1, 2018, the Department relies on the broad language of the state's nexus law to assert economic nexus against remote sellers making sales into the state of (1) 100 or more retail sales shipped to Minnesota in a consecutive 12-month period; or (2) ten or more retail sales shipped to Minnesota that total more than $100,000 in a consecutive 12-month period.Effective October 1, 2018, making sales through an internet marketplace provider, or through any other third party "maintaining a place of business" in the state, will create Minnesota nexus for an out-of-state retailer.Marketplace providers must register and begin collecting Minnesota sales tax on behalf of remote sellers using their marketplace no later than October 1, 2018. Effective for sales and purchases made after September 30, 2019, the thresholds are: (a) makes or facilitates 200 or more retail sales from outside Minnesota to destinations in Minnesota during the prior 12-month period; or (b) makes or facilitates retail sales totaling more than $100,000 from outside Minnesota to destinations in Minnesota during the prior 12-month period. A "retailer maintaining a place of business in the state" includes having a marketplace provider or other third party operating in Minnesota under the retailer's authority to facilitate or process sales in the state. The law also extends sales tax collection duties to marketplace providers maintaining a place of business in the state. The law defines a "marketplace provider" to mean any person: facilitating a sale of taxable tangible personal property, services, or digital goods by a retailer through a listing or advertisement for sale; and collecting payment from the customer and transmitting that payment to the retailer, regardless of whether the marketplace provider receives compensation or other consideration in exchange for its services. An exception applies for a retailer making less than $10,000 in sales during the 12 months ending on the last day of the most recent calendar quarter, if the retailer is maintaining a place of business in the state solely because it made sales through one or more marketplace providers.
Minn. Stat. § 297A.66, Subd. 4b(a); Minn. Stat. § 297A.66, Subd. 2(b); Marketplace Providers and Online Retailers, Minn. Dept. Rev., 12/21/2017
By regulation, the Mississippi Department of Revenue asserts "substantial economic presence" against sellers that lack physical presence nexus in Mississippi but are purposefully or systematically exploiting the Mississippi market, if their sales into the state exceed $250,000 in the prior 12 months. The total measure of sales includes all sales into Mississippi, both wholesale sales and those that are taxable under Mississippi sales and use tax statutes, as well as any sales that are subject to a Mississippi statutory exemption. Online sellers may begin collection of Mississippi use tax for sales made on or after September 1, 2018 when such sellers register to collect Mississippi tax by August 31, 2018. Remote sellers with annual Mississippi sales in excess of the $250,000 small seller exception should register for a Mississippi Use Tax Account and begin collecting tax no later than September 1, 2018.
Miss. Administrative Code § 35.IV.3.09(100); Miss. Administrative Code § 35.IV.3.09(101);Miss. Administrative Code § 35.IV.3.09(103); Supreme Court Ruling, Wayfair, Miss. Dept. Rev., 06/21/2018; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017)
Effective November 1, 2018, remote sellers are required to collect North Carolina sales and use tax if the seller's sales into the state exceed $100,000 or if the seller has 200 or more sales shipped to North Carolina.
N.C. Gen.Stat. § 105-164.8, Directive SD-18-6
Effective January 1, 2019, remote sellers with sales into the state of $100,000. From October 1, 2018 through December 31, 2018, threshold was $100,000 or 200 separate transactions into the state, during the previous or current calendar year.
N.D. Cent. Code § 57-39.2-02.2; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
If you are a remote seller who is engaged in business in Nebraska as defined under Neb. Rev. Stat. § 77-2701.13, you must obtain a sales tax permit on or before January 1, 2019, and must begin collecting and remitting sales tax on sales made to customers in Nebraska. The Department plans to administer the collection responsibility consistently with the Supreme Court's decision in Wayfair, which looked favorably upon an exception for remote sellers with sales of $100,000 or less or with fewer than 200 separate transactions in the state annually. The Department does not intend to pursue retroactive sales tax collection from remote sellers that did not have physical presence in Nebraska for sales made to customers in Nebraska prior to January 1, 2019. Remote sellers must obtain a sales tax permit on or before January 1, 2019, if they have more than $100,000 of sales into Nebraska or 200 or more separate transactions for delivery into the state annually. Effective April 1, 2019, a retailer who lacks a physical presence in Nebraska and who operates a website or other digital medium or media to execute sales to purchasers of property subject to sales or use taxes in Nebraska, as well as a "multivendor marketplace platform" (or a retailer who uses a "multivendor marketplace platform") that acts as an intermediary by facilitating sales between a seller and the purchaser of property subject to sales or use taxes in Nebraska, will be deemed to be engaged in business in Nebraska if: (1) the retailer or multivendor marketplace platform made total retail sales of property in Nebraska that exceeded $100,000 in the previous or current calendar year; or (2) the retailer or multivendor marketplace platform made retail sales in Nebraska of 200 or more separate transactions in the previous or current calendar year.
Statement from the Nebraska Department of Revenue Regarding the South Dakota v. Wayfair United States Supreme Court Decision, Neb. Dept. of Revenue, 07/27/2018; South Dakota v. Wayfair, Inc. Collection of Sales Tax by Remote Sellers: Frequently Asked Questions, Neb. Dept. of Revenue, 07/27/2018.
Effective on and after October 1, 2018, a remote seller that makes taxable retail sales for delivery to a location in New Jersey must register, collect, and remit New Jersey sales tax if the remote seller meets either of the following criteria: (1) the remote seller's gross revenue from delivery of tangible personal property, specified digital products, or services into New Jersey during the current or prior calendar year, exceeds $100,000; or (2) the remote seller sold tangible personal property, specified digital products, or services for delivery into New Jersey in 200 or more separate transactions during the current or prior calendar year.
Notice: Sales and Use Tax Information for Remote Sellers-Effective October 1, 2018, 08/14/2018.
Effective July 1, 2019, New Mexico requires out-of-state sellers to collect tax on Internet sales to New Mexico residents when the
remote seller or marketplace provider has total taxable gross receipts of at least $100,000 from sales, leases and licenses of
tangible personal property, sales of licenses and sales of services and licenses for use of real property sourced to New Mexico in
NMSA 1978 § 7-9-3.3
200 or more retail sales and gross receipts greater than $100,000.
South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).; Nev. Admin. Code § 372.856
The Department recently issued guidance to taxpayers stating that as a result of the U.S. Supreme Court's Wayfair decision,
"certain existing provisions in the New York State Tax Law that define a sales tax vendor immediately became effective."
Specifically, N.Y. Tax Law § 1101(b)(8)(iv) includes in the definition of a vendor persons who are "regularly or systematically
soliciting business in the state" that is defined as exceeding $500,000 of gross receipts from sales of tangible personal property
made in the state and making more than 100 sales of property delivered into the state, in the immediately preceding four sales
N.Y. Tax Law § 1101(b)(8)(iv); NYCRR 20 § 526.10(a)(4); New York Special Tax Department Notice No. N-19-1, 01/01/2019
An out-of-state retailer will have substantial nexus with Ohio if in the current or previous calendar year: (1) it has gross receipts
exceeding $100,000 from sales in Ohio; or (2) has 200 or more separate sales transactions in Ohio. Therefore, the legislation
eliminates the current threshold for substantial nexus of $500,000 from sales into Ohio and that meets certain criteria as well as
the elimination of an existing presumption of substantial nexus for a retailer that has a "click-through" agreement with an Ohio
resident that referred more than $10,000 in sales in the prior year. Upon meeting the presumption of substantial nexus, the seller
must collect and remit use tax. Ohio also requires marketplace facilitators, which are facilitators (other than those providing only
advertising services) who own, operate, or control a physical or electronic marketplace through which retail sales are facilitated on
behalf of a marketplace seller, that meet the above thresholds to collect and remit use tax for sales to Ohio customers which were
facilitated for the marketplace seller on and after the first day of the first month that begins at least 30 days after the marketplace
facilitator first has substantial nexus with Ohio.
Ohio Rev. Code Ann. § 5741.01(I)(2)(g)
On or before July 1, 2018, and on or before June 1 of each calendar year thereafter, beginning with June 1, 2019, a remote seller,
a marketplace facilitator, or a referrer who had aggregate sales of tangible personal property within Oklahoma or delivered to
locations within Oklahoma subject to sales and use tax worth at least $10,000 during the immediately preceding twelve-calendarmonth period must file an election with the Tax Commission to collect and remit sales and use taxes, or comply with specified
notice and reporting requirements. The notice requirements include posting a conspicuous notice on its forum or platform that
informs purchasers intending to purchase tangible personal property for delivery to a location within Oklahoma that sales or use
tax may be due on the purchase and that Oklahoma requires the purchaser to file a return if use tax is due in connection with the
purchase and delivery. The remote seller must also provide written notice to the purchaser at the time of sale that sales or use tax
is not being collected and may be due. The notice must provide instructions on how to obtain additional information from the
Okla. Stat. 68 §1392; Okla. Stat. 68 §1391; Okla. Stat. 68 §1393
Pennsylvania law requires remote sellers, marketplace facilitators, and referrers with aggregate retail sales of at least $10,000 of
tangible personal property delivered in Pennsylvania in the prior calendar year to file an election, before March 1, 2018, either to
collect and remit sales tax or to comply with detailed notice and reporting requirements. A remote seller or marketplace facilitator
subject to the notice requirements post a conspicuous notice on its forum that informs purchasers intending to purchase tangible
personal property for delivery to a location in Pennsylvania that: (a) sales tax may be due on purchases, (b) Pennsylvania requires
the purchaser to file a return, and (c) notice is required by Pa. Stat. Ann. 72 §7213.2 . Such notice must be prominently displayed
on all invoices and order forms and on each sales receipt or similar document, whether in paper or electronic form, provided to
the purchaser. No statement that sales or use tax is not imposed on a transaction may be made by a remote seller or marketplace
facilitator unless the transaction is exempt from sales and use tax pursuant to this article or other applicable state law. A remote
seller or marketplace facilitator subject to the notice requirements must also provide written notice to each purchaser at the time
of sale that includes: (a) a statement that sales tax is not being collected and the purchaser may be required to remit use tax to
Pennsylvania; (b) a statement that the purchaser may be required to remit use tax directly to the Department of Revenue; and (c) instructions on how to obtain information from the Department on how to remit use tax
Pa. Stat. Ann. 72 § 7201(m); Pa. Stat. Ann. 72 § 7213.1; Pa. Stat. Ann. 72 § 7213.2; Pa. Stat. Ann. 72 § 7213.3; Pa. Stat. Ann. 72 § 7213.4; No. 2018-01, 01/26/2018
Rhode Island law requires a non-collecting retailer either to register and collect and remit sales tax or comply with the detailed notice and reporting requirements if, in the preceding calendar year, it had: $100,000 in gross revenue from the sale of taxable goods/services delivered in Rhode Island; or 200 or more transactions of taxable goods/services delivered in Rhode Island.
R.I. Gen. Laws § 44-18.2-3(A); R.I. Gen. Laws § 44-18.2-1; Notice: Non-Collecting Retailer Attestation, R.I. Div. of Taxation, Notice 2017-08, 08/04/2017; South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
A remote seller whose gross revenue from sales of tangible personal property, products transferred electronically, and services delivered into South Carolina exceeds $100,000 in the previous calendar year or the current calendar year has economic nexus with South Carolina and is responsible for obtaining a retail license and remitting South Carolina sales and use tax beginning November 1. 2018.
S.C. Code Ann. § 12-36-80; S.C. Code Ann. § 12-36-2691; South Carolina Revenue Ruling No. 18-14, , 09/18/2018; South Carolina Revenue Ruling No. 14-4, 09/10/2014
South Dakota law requires an out-of-state seller to collect sales tax from South Dakota customers if the seller's gross revenue from taxable sales (of tangible personal property, products transferred electronically, or services) delivered in South Dakota exceeds $100,000, or if the seller makes more than 200 deliveries of these sales in South Dakota annually.
South Dakota v. Wayfair, Inc. et al., U.S. Sup. Ct., Dkt. No. 17-494, 06/21/2018, vacating and remanding S.D. S. Ct., 2017 S.D. 56 (2017).
By regulation (Rule 129), the Tennessee Department of Revenue asserts economic nexus against out-of-state dealers that engage in regular or systematic solicitation of consumers in Tennessee through any means and make sales exceeding $500,000 to consumers in the state during the previous 12-month period.
Tenn. Comp. R. & Regs. § 1320-05-01-.129(2); American Catalog Mailers Association and Net Choice v. Tenn. Dept. of Rev., Tenn. Chancery Ct., Dkt. No. 17-307-IV, 04/102017; L. 2017 Chapter 452 § 2
Remote sellers must obtain a permit and begin collecting use tax by October 1, 2019, if during the period July 1, 2018 through June 30, 2019, the remote seller's total Texas revenue during that period exceeds the safe harbor amount of $500,000. After this initial 12 calendar month period, a remote seller must obtain a permit and begin collecting use tax no later than the first day of the fourth month after the month in which a remote seller exceeds the safe harbor amount.
Effective January 1, 2019, Utah has adopted an economic nexus provision that requires remote sellers with more than $100,000 in sales or 200 transactions into the state per year to collect and remit sales taxes.
For transactions occurring on or after July 1, 2019, a remote seller must register for the collection of sales and use tax if it receives more than $100,000 in gross revenue, or other minimum amount as may be required by federal law, from retail sales in Virginia in the previous or current calendar year, or engages in 200 or more separate retail sales transactions, or other minimum amount as may be required by federal law, in Virginia in the previous or current calendar year. A marketplace facilitator must also register for the collection of sales and use tax if it meets specified requirements including establishing economic nexus through either facilitating sales in Virginia that, in the aggregate, generate more than $100,000 in gross revenue, or other minimum amount as may be required by federal law, based on sales for either the previous or current calendar year, or facilitating 200 or more separate retail sale transactions, or other minimum amount as may be required by federal law, in Virginia in the previous or current calendar year.
Va. Code Ann. § 58.1-612; Va. Code Ann. § 58.1-612.1
The recent Supreme Court decision in South Dakota v. Wayfair has made the out-of-state vendor provisions of Act 134 of 2016 effective. Beginning July 1, 2018, an out-of-state vendor making sales into Vermont must register and collect sales tax if they made sales in Vermont of at least $100,000 or 200 individual transactions during any preceding twelve-month period.
Out-Of-State Vendor Provisions,06/27/2018; Vermont VTax Connect Newsletter, Quarter 4, 2015, 11/05/2015; Statement of Vermont Department of Taxes on Vermont Click-Through Nexus Law, 08/01/2015; Vt. Stat. Ann. 32 § 9701(9)(F); Vt. Stat. Ann. 32 § 9701(9)(G); Vt. Stat. Ann. 32 § 9712
A Effective October 1, 2018 through December 31, 2019, remote businesses that make $100,000 in retail sales to or, until March 14,
2019, 200 annual transactions with Washington consumers in the current or immediately preceding tax year, are required to
register with the Department of Revenue and to collect and remit sales and use tax. Effective March 14, 2019, the 200-transaction
threshold is eliminated. Effective January 1, 2020, remote sellers with substantial nexus under Wash. Rev. Code § 82.04.067 are
required to collect and remit sales and use tax. In addition, until July 1, 2019, the following thresholds exist for remote sellers and marketplace facilitators: at least $10,000 in gross receipts from sales in the current or immediately preceding calendar year;
referrers, $267,000 in gross income in the current or immediately preceding calendar year. Washington law requires remote
sellers, referrers, and marketplace facilitators meeting gross receipts thresholds either to elect to collect and remit sales and use
tax or to comply with the detailed notice and reporting requirements. The requirements apply to remote sellers and marketplace
facilitators having at least $10,000 in gross receipts from sales sourced to Washington in the current or immediately preceding
calendar year, and to referrers having at
Wash. Admin. Code § 458-20-221(2)(b)(ii)
Beginning October 1, 2018, all out-of-state sellers that have no physical presence in Wisconsin (remote sellers) are required to be registered to collect and remit Wisconsin sales or use tax on taxable sales in Wisconsin if they meet an annual threshold of over $100,000 in sales or engage in over 200 separate transactions.
Release, Wisconsin Dept. Rev., 07/05/2018
Pursuant to Administrative Notice 2018-18, beginning January 1, 2019, any out-of-state vendor who as of July 1, 2018, is not
required to collect and remit West Virginia state and municipal sales and use taxes, either because it does not have physical
presence in West Virginia or it has not voluntarily agreed to collect and remit the tax, who either (i) delivers more than $100,000 of
goods or services into West Virginia or (ii) engages in 200 or more separate transactions for the delivery of goods and services
into West Virginia, during calendar year 2018, will be required to collect and remit West Virginia state and municipal sales and use taxes on all sales made on and after January 1, 2019, that are delivered into West Virginia. This new collection requirement
applies to out-of-state vendors that currently do not collect West Virginia state and municipal sales and use taxes but meet either
the $100,000 threshold or the 200 transactions threshold, during calendar year 2018. Vendor responsibility for collection and
remittance of these taxes will be determined annually each year thereafter. This new collection requirement will be imposed for a
given calendar year based on the vendor's attainment of either of the stated thresholds in the immediately preceding calendar
West Virginia Administrative Notice No. 2018-18, 10/01/2018
Wyoming asserts economic nexus against an out-of-state seller that, in the current or preceding calendar year: makes more than $100,000 in sales of tangible personal property, admissions, or services; or engages in more than 200 sales transactions of this nature.
Wyo. Stat. § 39-15-501