California – Marketplace Sellers Relief

If you are an out-of-state retailer (marketplace seller) that is or was “engaged in business” in California solely because you used a marketplace facilitator to facilitate sales of your merchandise for delivery in California, and the marketplace facilitator stored your …

Arizona Economic Nexus

Arizona has enacted legislation with economic and marketplace nexus provisions, effective October 1, 2019. Remote sellers must apply for a transaction privilege tax (TPT) license to collect TPT if, in the previous or current calendar year, they have gross proceeds …

California & Economic Nexus

California changed its economic nexus threshold through enacted legislation. Effective April 1, 2019, the legislation changes California’s economic nexus threshold from $100,000 to $500,000. The legislation amends the definition of “retailer engaged in business in this state” to include any …

Rhode Island Enacts New Economic and Marketplace Nexus Provisions

Rhode Island has enacted legislation with new economic nexus and marketplace nexus provisions. Effective July 1, 2019, remote sellers. marketplace facilitators and referrers are required to collect and remit Rhode Island sales tax on all taxable sales into the state …

Virginia Economic Nexus Sales Tax Standard

Virginia enacts an economic nexus sales tax standard requiring remote sellers and marketplace facilitators to collect retail sales and use tax if they meet certain economic thresholds. The provisions are effective July 1, 2019.  Remote sellers and marketplace facilitators are …

Economic Nexus in Oklahoma Legislature

A bill containing potential economic nexus changes has been prefiled in the Oklahoma Legislature.

Under current law, by July 1, 2018, and by June 1 of each calendar year starting this year, a “remote seller”, “marketplace facilitator”, or “referrer” lacking …