North Carolina Marketplace Facilitators

On Nov. 6, 2019, North Carolina Gov. Roy Cooper signed Senate Bill 557 requiring market facilitators to calculate, collect, and remit sales tax on their third-party sellers’ sales starting February 1, 2020.  A marketplace facilitator will have established nexus in …

Hawaii Legislation

Hawaii has released guidance on the expanded imposition of general excise tax (GET) on sales made through marketplace facilitators under Act 2, Session Laws of Hawaii 2019 (Act 2). As previously reported, Act 2 will become effective on January 1, …

Michigan Legislation

The Michigan House of Representatives has passed legislation that would extend sales and use tax collection obligations to marketplace facilitators.  The legislation would require marketplace facilitators to remit sales and use tax for all taxable sales made by the marketplace …

We’re Not In Kansas Anymore!

The Kansas Attorney General’s office has opined that the Department of Revenue’s policy in Notice 19-04, requiring all remote sellers to collect and remit sales tax by October 1, 2019, has no force or legal effect.  Current Kansas statutory law …

Kansas Economic Nexus

The Kansas Department of Revenue released a notice stating that any remote seller that sells tangible personal property or services into the state must register and begin collecting and remitting sales and/or use tax by October 1, 2019. The state …

Massachusetts Establishes New Economic Nexus Thresholds

Massachusetts has enacted legislation that creates new requirements for remote retailers and marketplace facilitators, effective October 1, 2019. A remote retailer or marketplace facilitator is required to collect and remit tax if its sales within Massachusetts in the prior or …