Source: https://www.cohnreznick.com/insights-and-events/insights/key-updates-the-united-states-supreme-court-and-the-wayfair-decision
Timestamp: 2018-12-17 17:52:15
Document Index: 685789345

Matched Legal Cases: ['§39', '§ 12', '§ 48', '§ 423', '§ 231', '§ 44']

Enforcement Date: 10/1/2018
Alaska does not assess a state sales/use tax.
$100,000 or more of gross sales or services (including exempt sales) in the current or previous calendar year or 200 or more transactions selling tangible personal property (TPP) or services delivered into CO during the current or previous calendar year.
Colorado Revenue Statute §39-26-204.2
Enforcement Date: 12/1/2018
Over $250,000 gross receipts during the preceding 12-month period (ending September 30) and 200 or more sales transactions during the preceding 12-month period (ending September 30) (prior to this date, the threshold was 100 sales).
Connecticut General Statute § 12-407; Connecticut State Department of Revenue Services SN 2018(5)
Delaware does not assess a state sales/use tax.
Over $250,000 in gross revenue in the previous or current calendar year or 200 or more separate retail transactions in the previous or current calendar year. If the remote seller chooses not to collect and remit sales tax, on 1/1/2019, the seller must notify each potential purchaser immediately prior to the completion of each retail sale transaction that sales/use tax may be due. On or before 1/31/2020, and each year thereafter, the seller must send a sales/use tax statement to the purchaser who completed one or more retail sale totaling $500 or more in aggregate during the prior calendar year; and also on or before 1/31/2020, must file a copy of the same notice with the state.
Georgia Code Annotated §§ 48-8-2(m.1, m.2); 48-8-30(c.1, c.2); Georgia Department of Revenue Policy Bulletin SUT-2018-07 (10/1/2018)
Enforcement Date: 1/1/2019
Over $100,000 gross sales or 200 or more transactions.
Enforcement Date: 7/1/2018
SF 2714 (5/30/2018); Iowa code § 423.29
Over $100,000 gross receipts or 200 or more transactions.
Louisiana Remote Sellers Information Bulletin 18-001 (8/10/2018)
Over $100,000 gross sales and 200 or more taxable transactions.
Over $100,000 in gross sales or 200 or more transactions.
Over $500,000 gross sales and made 100 or more transactions and other contacts.
Enforcement Date: 10/1/2017
Michigan Revenue Administrative Bulletin 2018-16 (8/1/2018)
Minnesota Department of Revenue (7/25/2018)
Over $250,000 in gross sales for the last 12 months and exploitation of the Mississippi market.
Enforcement Date: 9/1/2018
Montana does not assess a state sales/use tax.
Over $100,000 in sales or 200 or more retail transactions.
Nebraska Department of Revenue Collection of Tax by Remote Sellers FAQ (7/27/2018).
Over $100,000 in retail sales during the prior or current calendar year or 200 or more retail transactions in current or prior year.
New Hampshire does not assess a state sales/use tax.
Notice, Sales/Use Tax Information for Remote Sellers, NJ Division of Taxation
Enforcement Date: 11/1/2018
Directive No. SD-18-6, North Carolina Department of Revenue (8/7/2018)
Over $100,000 gross sales or over 200 transactions.
Enforcement Date: 1/1/2018
Over $10,000 in aggregate Oklahoma sales in prior 12-month calendar period (collect or comply with notice and reporting requirements).
Oklahoma Law HB 1019xx; Remote Seller Information and FAQs 8-31-2018
Oregon does not assess a state sales/use tax.
On or before 3/1/2018, and then beginning on 6/1/2019 on or before June 1 of each calendar year thereafter, a remote seller, marketplace facilitator or a referrer that had aggregate sales at retail of tangible personal property (TPP) subject to tax or delivered into Pennsylvania worth at least $10,000 during the immediately preceding 12 calendar month period shall file an election with the Department to collect and remit tax or to comply with the notice and reporting requirements.
Pennsylvania Statutes 72 P.S. § 231.1
Enforcement Date: 3/1/2018
$100,000 gross sales or 200 or more transactions in the previous calendar year (collect or comply with notice and reporting requirements).
Rhode Island General Laws § 44-18.2-3; Publication 2018-06, Rhode Island Department of Revenue, 7/6/2018
Enforcement Date: 8/17/2017
Over $100,000 in gross sales in South Carolina in the prior or current calendar year.
Revenue Ruling #18-14, South Carolina Department of Revenue (9/18/2018)
As of 1/1/2018, remote sellers and marketplace facilitators with $10,000 or more retail sales to Washington consumers have a choice to register and collect sales tax or follow certain use tax notice and reporting requirements; however, once a business exceeds $100,000 in retail sales or 200 transactions, as of 10/1/2018, the retailer no longer has this choice and must collect and remit sales tax.
Marketplace Fairness-Leveling the Playing Field, Washington Department of Revenue (8/6/2018)
$100,000 or more in annual gross retail sales in the current or prior calendar year or 200 or more transactions in the current or prior calendar year must register
Over $100,000 in gross sales during the previous tax year or 200 or more transactions during the previous tax year
Administrative Notice 2018-18, West Virginia State Tax Department (10/1/2018)
Over $100,000 in gross sales or 200 or more transactions. Note: Wyoming will begin requiring remote and on-line sellers, meeting the thresholds to license, and collect sales tax effective February 1, 2019, subject to court approval. However, businesses wishing to voluntarily license in Wyoming may begin that process any time.
Enforcement Date: 2/1/2019