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 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 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 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 …
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 …
Pennsylvania’s economic nexus applies only to those persons who, in the previous twelve months, made more than $100,000 of taxable gross sales into the Commonwealth. A marketplace facilitator with no physical presence in Pennsylvania should use both facilitated and direct …
